Entertainment costs.
CFR · 2024-01-01 · US · Title 2
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 have a programmatic purpose and are authorized either in the approved budget for the Federal award or with prior written approval of the Federal awarding agency.
official document · source cfr-2024 · id 2:§ 200.438