The following are not eligible as contributions:
Normal operating expenses and other costs not directly related to the project;
Any portion of salary or compensation of an individual who is the focus of a promotional activity;
Depreciation, e.g., office equipment;
The cost of insuring articles owned by private individuals;
The cost of product development or product modifications;
Slotting fees or similar sales expenditures;
Funds, services, capital goods, 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 third party which involve no expenditure by the Recipient or third party, e.g., free publicity;
The cost of developing any application/proposal for EMP funding;
Costs included as contributions for any other federally-assisted project or program;
Membership fees in clubs and social or professional organizations; and
Any expenditure made prior to approval of an EMP-funded project.
The Deputy Administrator shall determine, at his or her discretion, whether any cost not expressly listed in this section may be included as an eligible contribution.