Alumni Activities and Relations	The costs incurred for, or in support of, alumni activities and similar services must be charged to a unique 6-digit FAS account identified for this purpose.  Costs include:  salaries, wages, benefits, travel, meals, supplies, phones, advertising.
Bad Debt Losses	Any losses, whether actual or estimated, arising from uncollectible accounts or other claims, related collection costs, and related legal costs must be charged to a unique 6-digit FAS account identified for this purpose.
Commencement and Convocation Ceremony Costs	Costs incurred for commencements and convocations must be charged to a unique 6-digit FAS account for this purpose.  Costs include:  salaries, wages, benefits, travel, meals, supplies, phones, advertising.
Contingency Provisions	The Comptroller's Office and Budget Office must be consulted before contingency reserves are established.  Contributions to a contingency reserve or any similar provision (excluding contributions to a self-insurance program) made for events, the occurrence of which cannot be foretold with certainty, must be charged to a unique 6-digit FAS account identified for this purpose.
Fund Raising Costs	The costs of organized fund raising, including financial campaigns, endowment drives, solicitation of gifts and bequests, and similar expenses incurred to raise capital or obtain contributions must be charged to a unique 6-digit FAS account when all of an individual's or unit's time is devoted to that sole purpose.  When the solicitation of funds represents only a portion of an individual's responsibilities, the salary and fringe benefits of the individual can be charged to an allowable cost account.  However, specific costs associated with fund raising activity (e.g., travel to solicit the gift) must be charged to a specific 6-digit unallowable cost account for fund raising.
Investment Management Costs	The costs of investment counsel and staff and similar expenses incurred solely to enhance income from investments must be charged to a unique 6-digit FAS account identified for this purpose.  Costs include:  salaries, wages, benefits, travel, meals, supplies, phones, advertising.
Lobbying	Lobbying expenses, other than those incurred to provide technical and factual presentations related to the performance of a grant or contract in response to a documented request, are unallowable.  All questions concerning any activities in this area should be referred to the Office of Government Relations.
Public Relations	Public relations costs and corollary administrative costs incurred to promote the institution must be charged to a unique 6-digit FAS account identified for this purpose.  Costs include:  salaries, wages, benefits, travel, meals, supplies, phones, advertising.
Student Activity Costs	Costs incurred for intramural activities, student publications, student clubs, and other student activities, unless specifically provided for in the sponsored agreements, must be charged to a unique 6-digit FAS account identified for this purpose.  Costs include:  salaries, wages, benefits, travel, meals, supplies, phones, advertising.