{"data":{"id":"us/2-cfr-200.438","jurisdiction":"us","citation":"2 CFR 200.438","heading":"Entertainment and prizes.","body":"(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.\n(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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-2.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:42Z","sha256":"909d9b1ca0a42bccbbf578157ffd5c5da522dce2461ce470876948d5bdbf6607","source_id":"us-cfr","stale":true,"prev":"us/2-cfr-200.437","next":"us/2-cfr-200.439"},"notice":"GroundRules: Original legal text. Not legal advice."}