Organization costs.

CFR · 2024-01-01 · US · Title 2

Costs such as incorporation fees, brokers' fees, fees to promoters, organizers or management consultants, attorneys, accountants, or investment counselor, whether or not employees of the non-Federal entity in connection with establishment or reorganization of an organization, are unallowable except with prior approval of the Federal awarding agency.

official document · source cfr-2024 · id 2:§ 200.455