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27 <br />~. Unallov~r~able fasts <br />The following costs are u-talfowahle under this ~vntract unless otttcrwise permit#ed by later or <br />approved by the State and Federal Agency <br />. a_ Costs whtcrr i#e outside the scope of the approved pr-eject(s) and any amendments <br />tnerety. <br />b Casts of advertising and public re:atians designed sorely to promote the governmental <br />unit ornon-profit organization. <br />c. -~Iccholic beverages except v~lJten the casts are associated with enhancin <br />the <br />g <br />competitiveness of,vine grapes and prior approval is given from the State and <br />~eder3l ~ency. <br />d. Bad debts, including losses (tivhether actual or esti:~iated~ arising from uncollectab"e <br />accot!nts and other claims, related collection costs: and rela#ed legal rests. <br />• e. Capital expenditures for general purpose equipment, buildings, and land. "Genarat <br />p~!rpose equipmen~' means equipment, which is not limited to research, medical, <br />scientific ar other technical activities. Exairtples irclude office equipment and <br />furnishings, modular offices, talaphone networks, information techna:ogy equipment <br />and systems, air conc'atic,.ning equipment, reproduction and printing equipment, and <br />motor vehicles. <br />f. Cos~_:a associated lkith capital expenditures for special purpose equipment with a un!t <br />cost of ~~000 or more 5~rithout prier aoaroval from NCDA &CS and USQA. "Special <br />purpose equipment'' means equi~tment which is used only for r~s'earch, medical, <br />scientific: or other technical activities. Examples of special pt!rpose equipment <br />irrigation equipment, cultivator, chisel plow, etc., <br />g. Contrioutions to a contingency reserve or any sirr: filar provision made for ev~ttts the <br />ecru •renre of vrhich cannot be foretold with certainty as tp time, irtitensity: ar with an 1 <br />assuranLc+ of thr?ir happenincd. <br />i•.. Do~!atcd or volunteer services maybe furnished to a governmental unit or non-profit <br />by professional and technical personnel, consultar~is, and other skil:ed and unskilled <br />labor. The value of these services is not reimbursable either as a direst yr indirect ' <br />CpSL <br />! CprltrlbU#i4r18 t31' dOt'atldnS, Ir1GIUd1n}~ Cash, property; and Ser1l'ICeS. made by a ~ <br />governmental urtlt ar riart-profit, regardless of the : ecipient. _ <br />j. Entertainment costs including amusement. diversion, and social ac#iaities ono' any <br />::eels directly associated with such costs (such as tickets to shows or sports events, <br />meals, lodging, rentals; transportation, and gratuities) regardlesG of their apparent <br />relationship to projYrt nbjecttvea_ <br />k. Airfare costs in excess of the custainary standard commercial airfa-e (coach or <br />equivalent), State Uovernment cartract airfare, or the lowest commercial discount <br />airfara_ : <br />1 Fina3, pertalties_ damages, and other settlements res~,~lting from. violations (or alleged <br />violations} bf, or fa:lute of the governmental unit to c~~mply with. Federal, State_ loco , <br />or Indian tribal laws and regulations. <br />m. Organized fund raising. including financial carnpaiyns, Solicitation cf gifts and ~ <br />b6quests, and similar expenses incurred to raise capita! or obtain contributions <br />regardless !~t the p!lrp+OSe for Which the fl!nc~s irUiil ~° t,[3ed. <br />n. Costs of goods or services for personal use of the Crante~ s employees regardless of <br />wlhctF!er the cost is reported as taxable income to the employees. <br />o. Casts of investment counsel and staff and similar expenses incurred to en#tance <br />income from investrnenls_ <br />