Jennifer,
Per eCFR, Subpart E, § 200.445:
§ 200.445 Goods or services for personal use.
(a)
Costs of goods or services for personal use of the non-Federal entity's employees are unallowable regardless of whether the cost is reported as taxable income to the employees.
(b) Costs of housing (e.g., depreciation, maintenance, utilities, furnishings, rent), housing allowances and personal living expenses are only allowable as direct costs regardless of whether reported as taxable
income to the employees. In addition, to be allowable direct costs must be approved in advance by a Federal awarding agency.
Best,
Carol
Carol Herbert, CRA, CFRA
Senior Sponsored Program Manager, Sponsored Program Services
University Research Administration (URA) | Office of Research and National Laboratories
The University of Chicago
6054 South Drexel Avenue, Suite 300 Chicago, IL 60637
(773) 834-8020 |
xxxxxx@uchicago.edu
Pronouns: (she/her/hers)
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