FAR 31.205-14 Entertainment costs
Subsection Federal Acquisition Regulation
Facts
- Citation
- FAR 31.205-14
- Type
- Subsection
- Text as of
- FAC 2026-01
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this subsection.
Text
Costs of amusement, diversions, social activities, and any directly associated costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities are unallowable. Costs made specifically unallowable under this cost principle are not allowable under any other cost principle. Costs of membership in social, dining, or country clubs or other organizations having the same purposes are also unallowable, regardless of whether the cost is reported as taxable income to the employees.
Quick answers
What is FAR 31.205-14?
FAR 31.205-14 is a subsection of the Federal Acquisition Regulation, titled "Entertainment costs".
Are changes to FAR 31.205-14 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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