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FAR and DFARS › FAR Part 31: Contract Cost Principles and Procedures › Subpart 31.2

FAR 31.205-14 Entertainment costs.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This section makes entertainment costs unallowable for government contracts. It covers amusement, social activities, and related expenses like tickets, meals, and transportation. It also makes social, dining, or country club memberships unallowable, even if reported as employee taxable income.

Applies to: Contractors claiming entertainment or club membership costs

Key terms: unallowable · entertainment costs · amusement · social activities · country clubs

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The 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.

← 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits. · 31.205-15 Fines, penalties, and mischarging costs. →

Rule changes for FAR Part 31

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

FAR 31.205-14 Entertainment costs · SpendQuery