---
kind: "section"
citation: "2 C.F.R. § 200.438"
title: "2"
number: "200.438"
heading: "Entertainment and prizes."
url: "https://uscodex.org/cfr/2/200.438"
---

# §200.438. Entertainment and prizes.

- (a) **Entertainment costs.** Costs of entertainment, including amusement, diversion, and social activities and any associated costs (such as gifts), are unallowable unless they have a specific and direct programmatic purpose and are included in a Federal award.
- (b) **Prizes.** Costs of prizes or challenges are allowable if they have a specific and direct programmatic purpose and are included in the Federal award. Federal agencies should refer to OMB guidance in M-10-11 “Guidance on the Use of Challenges and Prizes to Promote Open Government,” issued March 8, 2010, or its successor.

## Notes

### Authority

Authority: 31 U.S.C. 503; 31 U.S.C. 6101-6106; 31 U.S.C. 6307; 31 U.S.C. 7501-7507.

### Source

Source: 89 FR 30136, Apr. 22, 2024, unless otherwise noted.