{
  "node_id": "us-41-usc-4304-specific-costs-not-allowable",
  "title": "41 USC § 4304 - Specific Costs Not Allowable Under Federal Contracts",
  "domain": "Public Sector & Government Procurement",
  "version": "1.0.0",
  "last_updated": "2026-06-01",
  "bluf": "41 USC § 4304 (originally enacted as part of the Procurement Integrity Act-related amendments to cost principles; recodified by Pub. L. 111-350) lists categories of costs that are not allowable as charges to federal contracts: (1) entertainment costs including amusement, diversion, and social activities; (2) costs incurred to influence (directly or indirectly) legislative action on any matter; (3) costs of defending against civil or criminal fraud proceedings if the contractor is found liable; (4) payments of fines and penalties resulting from violations of, or failure to comply with, federal, state, local, or foreign laws and regulations; (5) costs of membership in any social, dining, or country club or organization; (6) costs of alcoholic beverages; (7) contributions or donations, regardless of the recipient; (8) costs of advertising designed to promote the contractor or its products; (9) costs of promotional items and memorabilia, including models, gifts, and souvenirs; the section is implemented through FAR Subpart 31.205 (Selected Costs - Definitions of Allowability) and applies to cost-reimbursement contracts, modifications to fixed-price contracts when cost data is used, and any contract requiring submission of cost data per 10 USC 3705 and 41 USC 3504.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "far_implementation",
      "cost_accounting_standards",
      "false_claims_act_intersection",
      "industry_mapping",
      "enforcement_anchors",
      "cost_accounting_standards_overlay"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "us-41-usc-3301-full-open-competition-federal-procurement",
    "us-10-usc-3201-dod-competition-requirements",
    "us-far-part-19-small-business-set-asides"
  ],
  "primary_citations_count": 5
}