---
kind: "section"
citation: "34 C.F.R. § 675.33"
title: "34"
number: "675.33"
heading: "Allowable costs."
url: "https://uscodex.org/cfr/34/675.33"
---

# §675.33. Allowable costs.

- (a)
  - (1) **Allowable and unallowable costs.** Except as provided in [paragraph (a)(2)](#a-2) of this section, costs reasonably related to carrying out the programs described in [§ 675.32](/cfr/34/675.32.md) are allowable.
  - (2) Costs related to the purchase, construction, or alteration of physical facilities or indirect administrative costs are not allowable.
- (b) **Federal share of allowable costs.** An institution may use FWS funds, as provided in [§ 675.32](/cfr/34/675.32.md), to pay up to 80 percent of allowable costs.
- (c) **Institutional share of allowable costs.** An institution's share of allowable costs may be in cash or in the form of services. The institution shall keep records documenting the amount and source of its share.

## Notes

### Amendments

[52 FR 45770, Dec. 1, 1987, as amended at 59 FR 61419, Nov. 30, 1994]

### Authority

Authority: 20 U.S.C. 1070g, 1094; 42 U.S.C. 2751-2756b; unless otherwise noted

### Source

Source: 52 FR 45770, Dec. 1, 1987, unless otherwise noted.

### Amendments

[52 FR 45770, Dec. 1, 1987, as amended at 59 FR 61419, Nov. 30, 1994]