c. Only materials and supplies actually used for the performance of a Federal award may be <br />charged as direct costs. <br />d. Where federally-donated or furnished materials are used in performing the Federal award, <br />such materials will be used without charge. <br />27.Meetings and conferences.Costs of meetings and conferences, the primary purpose of <br />which is the dissemination of technical information, are allowable. This includes costs of meals, <br />transportation, rental of facilities, speakers' fees, and other items incidental to such meetings or <br />conferences. But see Attachment B, section 14, Entertainment costs. <br />28.Memberships, subscriptions, and professional activity costs. <br />a. Costs of the governmental unit’s memberships in business, technical, and professional <br />organizations are allowable. <br />b. Costs of the governmental unit’s subscriptions to business, professional, and technical <br />periodicals are allowable. <br />c.Costs of membership in civic and community, social organizations are allowable as a direct <br />cost with the approval of the Federal awarding agency. <br />d. Costs of membership in organizations substantially engaged in lobbying are unallowable. <br />29.Patent costs. <br />a. The following costs relating to patent and copyright matters are allowable: (i) cost of <br />preparing disclosures, reports, and other documents required by the Federal award and of <br />searching the art to the extent necessary to make such disclosures; (ii) cost of preparing <br />documents and any other patent costs in connection with the filing and prosecution of a United <br />States patent application where title or royalty-free license is required by the Federal <br />Government to be conveyed to the Federal Government; and (iii) general counseling services <br />relating to patent and copyright matters, such as advice on patent and copyright laws, <br />regulations, clauses, and employee agreements (but see Attachment B, sections 32, Professional <br />service costs, and 38, Royalties and other costs for use of patents and copyrights). <br />b. The following costs related to patent and copyright matter are unallowable: <br />(i) Cost of preparing disclosures, reports, and other documents and of searching the art to the <br />extent necessary to make disclosures not required by the award <br />(ii) Costs in connection with filing and prosecuting any foreign patent application, or (ii) any <br />United States patent application, where the Federal award does not require conveying title or a <br />royalty-free license to the Federal Government (but see Attachment B, section 38., Royalties and <br />other costs for use of patents and copyrights). <br />33 <br /> <br />