Membership dues, subscriptions, and professional activity fees are generally considered Facilities and Administrative Costs (F&A, or indirect costs).
Payments for individual membership dues and subscriptions generally should be charged to unrestricted accounts (non-sponsored projects such as discretionary chartfield incentive accounts, startup funds and endowments). If these accounts are not available, researchers should contact the Dean’s office for alternative funding to support these types of costs.
The cost of individual memberships or subscriptions is allowable as a direct cost when fully justified in sponsored-approved grant applications and contract proposals, or documented at time the expense is incurred or reimbursed. The circumstances under which such costs may be directly charged include, but are not limited to:
- Required for attendance at conference;
- Required for participation as guest speaker at a conference or symposium;
- Required to ensure distribution of technical information or to publish research results.