Institutional subscriptions may be allowable when directly related to the objectives of a sponsored Award. An example of an allowable direct charge of an institutional subscription would be where the Award objective is to compile data from articles into a database, or if the subscriptions are needed as reference material to support the Award.
Per GIM 23, individual memberships and subscriptions are allowable only as an indirect cost. This is because professional memberships and subscriptions benefit the individual in all of their professional work; the cost cannot benefit just a single Award. Thus, the cost cannot be included on an Award budget.
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