• Alcoholic beverages
• Alumni activities
• Institution-furnished automobiles for personal use
• Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements
• Donations and contributions made by an institution
• Entertainment
• Executive and legislative lobbying
• Insurance against defects
• Fines and penalties
• Goods and services for the personal use of employees
• Housing and personal living expenses of an institution’s officers
• Memberships in any civic, community or social organization or country club
• Selling or marketing of goods or services
• Trustees’ travel

In addition, the following costs are also unallowable:

• Advertising expenses except for employee and subject recruitment 
• Bad debts
• Commencement and convocation costs
• Contingency provision costs
• Interest, fund raising, and investment costs (exceeding third party interest expenses
• Malpractice insurance that does not involve human subjects
• Public relations costs
• Student activity costs

Accounts which are designated for unallowable activities contain 95 (xx95) in the last two positions of the expense function.