GroundRules
2 CFR 200.438: Entertainment and prizes.
Where this section sits in the code
- Title 2—Federal Financial Assistance
- Subtitle A—Office of Management and Budget Guidance for Federal Financial Assistance
- CHAPTER II—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE
- PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS
- Subpart E—Cost Principles
(a) Entertainment costs. Costs of entertainment, including amusement, diversion, and social activities and any associated costs (such as gifts), are unallowable unless they have a specific and direct programmatic purpose and are included in a Federal award.
(b) Prizes. Costs of prizes or challenges are allowable if they have a specific and direct programmatic purpose and are included in the Federal award. Federal agencies should refer to OMB guidance in M-10-11 “Guidance on the Use of Challenges and Prizes to Promote Open Government,” issued March 8, 2010, or its successor.
Collected 2026-08-27T02:23:42Z. Source file · JSON