PHS Unallowable Costs

Alcoholic Beverages--Generally not allowable unless authorized in the approved project and consistent with the purpose of the award.

Bad Debts--Not allowable

Fundraising--Not allowable

Honoraria--Not allowable when the primary intent is to confer distinction on or to symbolize respect, esteem, or admiration for the recipient. An honorarium that constitutes a payment for services rendered, such as a speaker's fee under a conference grant, is allowable.

Interest--Not allowable

Land or Building Acquisition--Not allowable unless acquisition or construction is specifically authorized by program legislation and provided for in the grant award.

Lobbying 

Meals--Allowable for subjects and patients under study. Guest meals are not allowable.