§ 1484.53 Expenditures not reimbursed under the Cooperator program. ( a ) CCC will not reimburse unreasonable expenditures or any cost of: ( 1 ) Expenses, fines, settlements, judgements, or payments relating to legal suits, challenges, or disputes, except as otherwise allowed in 2 CFR part 200;
( 2 ) Product development, product modification, or product research;
( 3 ) Product samples;
( 4 ) Slotting fees or similar sales expenditures;
( 5 ) The purchase, construction, or lease of space for permanent, non-mobile displays, *i.e.,* displays that are constructed to remain permanently in the same location beyond one program year. However, CCC may, at its discretion, reimburse the construction or purchase of permanent displays on a case-by-case, if the Cooperator sought and received prior written approval from CCC of such construction or purchase;
( 6 ) Rental, lease, or purchase of warehouse space, except for storage space for program-related materials;
( 7 ) Office parking fees;
( 8 ) Coupon redemption or price discounts;
( 9 ) Refundable deposits or advances;
( 10 ) Giveaways, awards, prizes, gifts, and other similar promotional materials in excess of the limitation that CCC will determine. Such determination will be announced in writing via a program notice issued on FAS' website;
( 11 ) Alcoholic beverages that are not a promoted commodity and part of an approved promotional activity;
( 12 ) The purchase, lease (except for use in authorized travel status), or repair of motor vehicles;
( 13 ) Travel of applicants for employment interviews;
( 14 ) Unused non-refundable airline tickets or associated penalty fees, except where travel was restricted by U.S. Government action or advisory;
( 15 ) Independent evaluations or audits, including evaluations or audits of the activities of a subcontractor, if CCC determines that such a review is needed in order to confirm past or to ensure future agreement or regulatory compliance;
( 16 ) Any arrangement that has the effect of reducing the selling price of an agricultural commodity;
( 17 ) Any expenditure on an activity that includes any derogatory reference or comparison to other U.S. agricultural commodities;
( 18 ) Goods, services, and salaries of personnel provided by a third party;
( 19 ) Membership fees in clubs and social organizations;
( 20 ) Indemnity and fidelity bonds, except as otherwise allowed in 2 CFR part 200;
( 21 ) Fees for participating in U.S. Government sponsored activities, other than trade fairs, shows, and exhibits;
( 22 ) Business cards that target a U.S. domestic audience;
( 23 ) Seasonal greeting cards;
( 24 ) Subscriptions to publications that are not of a technical, economic, or marketing nature or that are not relevant to the approved activities of the Cooperator;
( 25 ) Credit card fees;
( 26 ) Refreshments, or related equipment, for office staff;
( 27 ) Insurance on household goods and personal effects, including privately-owned automobiles, whether overseas or stored in the United States, belonging to U.S. citizen employees;
( 28 ) Home office domestic administrative expenses, including communication costs;
( 29 ) Payment of a U.S. or foreign employee's or contractor's share of personal taxes, except where a foreign country's laws require the Cooperator to pay such employee's or contractor's share;
( 30 ) STRE expenses incurred in the United States, except as otherwise provided in § 1484.52(b)(31);
( 31 ) Entertainment (*e.g.,* amusements, diversions, cover charges, personal gifts, or tickets to theatrical or sporting events);
( 32 ) Functions (including receptions and meals at Cooperator staff conferences) at which target groups, such as members of the overseas trade, opinion leaders, foreign government officials, and other similar groups, are not present;
( 33 ) Promotions directed at consumers purchasing in their individual capacity; and
( 34 ) Any expenditure made for an activity prior to CCC's approval of that activity.
( b ) The CCC may determine, at CCC's discretion, whether any cost not expressly listed in this section will be reimbursed.
( c ) CCC will reimburse for expenditures made after the conclusion of the program year provided: ( 1 ) The activity was approved by CCC prior to the end of the program year;
( 2 ) The activity was completed within 30 calendar days following the end of the program year; and
( 3 ) All expenditures were made for the activity within 6 months following the end of the program year.
( d ) A Cooperator shall not use project funds for any activity, or any expenses incurred by the Cooperator prior to the date specified in the approval letter or after the date the agreement is suspended or terminated, except as otherwise permitted by CCC.