Guidance from our Federal grantor, the Institute of Museum and Library Services may be found here.
Examples of Unallowable Costs include:
- individual memberships (institutional memberships are allowed)
- furniture (unless it is necessary to support an LSTA-funded program)
- general promotion, advertising, and marketing of a library (marketing an LSTA-funded program is allowed w/ correct acknowledgments)
- t-shirts, mugs, magnets, cups, giveaways, stickers, pens, pencils, swag
- marketing plans
- entertainment
- food (working lunches MAY be allowed with prior approval)
- alcohol
- gifts or donations
- speaker/presenter honorariums (speaker fees are allowed, honorariums are not)
- construction costs, this includes plumbing, electrical work, and installation costs
The State Library of California has a great resource that also lists the restrictions on LSTA funds here.
Without robust state grant guidelines, the federal code 2 Code of Federal Regulations 200 (sometimes called the Super Circular) takes precedence and outlines more about allowable and unallowable costs. The 2 CFR 200 is the definitive source for regulations regarding the use of federal grant funds.
