(b) In calculating the amount of contribution that it will make and the contribution that a U.S. industry or a State or local agency will make, a Cooperator program applicant may include the costs (or such prorated costs) listed under paragraph (c) of this section if:

1. (1) Expenditures are necessary and reasonable for accomplishment of the Cooperator's overall foreign market development program;
2. (2) Expenditures are not included as cost share for any other Federal award;
3. (3) Expenditures are not paid by the Federal Government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs; and
4. (4) The contribution is made during the period covered by the agreement.

(c) Subject to paragraph (b) of this section, as well as the cost principles in 2 CFR part 200, to the extent these principles do not directly conflict with the provisions of this part, the following are eligible contribution:

1. (1) Cash;
2. (2) Compensation paid to personnel;
3. (3) The cost of acquiring materials, supplies, or services;
4. (4) The cost of office space, including legal fees;
5. (5) A reasonable and justifiable proportion of general administrative costs and overhead;
6. (6) Payments for indemnity and fidelity bond expenses;
7. (7) The cost of business cards that target a foreign audience;
8. (8) Fees for office parking;
9. (9) The cost of subscriptions to publications that are of a technical, economic, or marketing nature and that are relevant to the approved activities of the Cooperator's program;
10. (10) The cost of activities conducted overseas;
11. (11) Credit card fees;
12. (12) The cost of any independent evaluation or audit that is not required by CCC to ensure compliance with agreement or regulatory requirements;
13. (13) The cost of giveaways, awards, prizes, and gifts;
14. (14) The cost of product samples;
15. (15) Fees for participating in U.S. Government sponsored or endorsed export promotion activities;
16. (16) The cost of air and local travel in the United States related to a foreign market development effort;
17. (17) Transportation and shipping costs;
18. (18) The cost of displays and promotional materials;
19. (19) Advertising costs;
20. (20) Reasonable travel costs and expenses related to undertaking a foreign market development activity;
21. (21) The costs associated with trade shows, seminars, and STRE conducted in the United States, and costs associated with entertainment conducted in the United States where such entertainment costs have a programmatic purpose and are authorized in the agreement and/or approval letter or are authorized by prior written approval of CCC;
22. (22) Product research that is undertaken to benefit an industry and has a specific export application;
23. (23) Consumer promotions; and
24. (24) The cost of any activity expressly listed as reimbursable in this part.