Budget - Memberships, Subscriptions, and Professional Activity Costs - B05.07
Purpose
This procedure includes general guidance regarding memberships, subscriptions, and professional activity costs. These costs are regulated under the OMB Uniform Guidance 2 CFR §200.454 – Memberships, Subscriptions, and Professional Activity Costs.
Scope
This procedure applies to all sponsored projects subject to OHIO Policy 19.045 Administering External Grants and Contracts set up as separate accounts in the OHIO Financial Management System (FMS).
Procedure
Institutional Memberships
Under the guidelines imposed by the U.S. Office of Management and Budget’s Uniform Guidance (2 CFR 200.454), costs for institutional memberships in business, technical, and professional organizations are allowable. The costs must be reasonable and allocable to the award. A brief justification for the costs must be documented with the expense. It is also OHIO’s position that sponsor approval is required prior to charging these costs to a federal award. Approval can be obtained by specifically including and justifying the expense in the proposal budget or in a post-award written request.
Individual Memberships and Subscriptions
Individual memberships are treated as indirect costs per 2 CFR 200 Appendix III.B.6.b.(2). The exception for individual memberships is when OHIO receives an award with an institutional allowance, and the sponsor specifically allows direct charging of individual dues, memberships, or subscriptions. In these cases, memberships, subscriptions, and professional activity costs may be charged directly to a sponsored program. Examples of these types of awards include NIH or NASA fellowships, training programs, or any other type of award with an institutional allowance. The membership, subscription, or professional activity cost should directly benefit the fellow or participant.
Forms and Templates
Contact your Sponsored Programs Manager for the appropriate budget template
Questions
Questions regarding this procedure can be sent to orsp@ohio.edu.
Roles and Responsibilities
OWNER: PI/PD
CONTRIBUTOR: CFAO/Business Unit Manager, ORSP
APPROVER: Chair, Dean
References
Review/Revision History
Created 02/16/2023