- a) Alcoholic beverages;
- b) Bad debts or debt retirement;
- c) Contingencies or provision for unforeseen events;
- d) Contributions or donations;
- e) Entertainment, exclusive of incentives to encourage target group participation;
- f) Fines and penalties;
- g) Gratuities;
- h) Indirect cost plan allocations when the fiscal agent is also the applicant;
- i) Interest and financial costs;
- j) Legislative and lobbying expenses; and
- k) Real property payments or purchases.
Non-allowable costs include, but are not limited to: