2 CFR 200.445
§ 200.445 Goods or services for personal use.
United States · 2 CFR — Federal Financial Assistance · Status: effective
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- Citation
- 2 CFR 200.445, § 200.445 Goods or services for personal use, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/853
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Full text
(a) Costs of goods or services for the personal use of the recipient's or subrecipient's employees are unallowable regardless of whether the cost is reported as taxable income to the employees.
(b) Housing costs (for example, depreciation, maintenance, utilities, furnishings, rent), housing allowances, and personal living expenses for the recipient's or subrecipient's employees are only allowable as direct costs and must be approved in advance by the Federal agency.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.