Allowable Expenses. A grantee may only use program funds for allowable costs, which includes the requirement that costs be reasonable and necessary for the accomplishment of program objectives.
The following is an abbreviated list of allowable grant expenses. It is not intended to be exhaustive or exclusive. Applicants should contact the ICfL if they are unsure if their proposed idea/expenditure is allowable.
1. Materials and supplies for STEM programs and outreach activities.
2. Books focused on STEM topics.
3. Professional and consultant services such as those for guest speakers, presenters, or facilitators, and community partner programming.
4. Advertising or publicity specifically related to the grant such as publishing dates and times of programs/activities. No more than 10% ($50) may be spent on advertising and publicity.
Non-Allowable Expenses. The following is an abbreviated list of non-allowable grant expenses. It is not intended to be exhaustive or exclusive. Applicants should contact the ICfL if they are unsure if a cost is allowable. The following items are not allowable grant expenses:
1. Food and beverages. Food is allowable if used primarily as a supply in a learning activity.
2. Capital expenditures related to the purchase of real property, buildings, or motor vehicles.
3. Construction expenditures related to the improvement or expansion of buildings and facilities.
4. Advertising or publicity not related directly to the programs carried out through the grant.
5. Promotional items and memorabilia, including models, gifts, and souvenirs.
6. Entertainment. Costs of entertainment, including amusement, diversion, and social activities and any associated costs are unallowable, except where specific costs that might otherwise be considered entertainment are primarily educational and fit the programmatic goals of the grant.
7. Indirect costs.
8. Apparel.
9. Compensation including salaries, wages, and benefits for current library employees.