The following are not eligible contributions:
Any portion of salary or compensation of an individual who is the target of a promotional activity;
Any land costs other than allowable costs for office space;
Depreciation;
The cost of refreshments and related equipment provided to office staff;
The cost of insuring articles owned by private individuals;
The cost of any arrangement which has the effect of reducing the selling price of an agricultural commodity;
The cost of product development or product modifications;
Slotting fees or similar sales expenditures;
Funds, services, or personnel provided by any U.S. government agency;
Capital investments made by a third party, such as permanent structures, real estate, and the purchase of office equipment and furniture;
The value of any services generated by a Cooperator or third party which involve no expenditure by the Cooperator or third party, e.g., free publicity;
Membership fees in clubs and social organizations; and
costs included as contributions for any other federally-assisted project or program.
The Deputy Administrator shall determine, at the Deputy Administrator's discretion, whether any cost not expressly listed in this section may be included by the Cooperator as an eligible contribution.
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