(a) The following are not eligible contribution:

1. (1) Any portion of salary or compensation of an individual who is the target of a promotional activity;
2. (2) Any expenditure, including that portion of salary and time spent, related to promoting membership in the Cooperator's organization;
3. (3) Any land costs other than allowable costs for office space;
4. (4) The cost of refreshments and related equipment provided to office staff;
5. (5) The cost of insuring articles owned by private individuals;
6. (6) The cost of any arrangement that has the effect of reducing the selling price of a U.S. agricultural commodity;
7. (7) The cost of product development or product modifications;
8. (8) Slotting fees or similar sales expenditures;
9. (9) Funds, services, capital goods, or personnel provided by any U.S. Government agency;
10. (10) The value of any services generated by a Cooperator or third party that involve no expenditure by the Cooperator or third party, e.g., free publicity;
11. (11) Membership fees in clubs and social organizations; and
12. (12) Any expenditure for an activity prior to CCC's approval of that activity.