A number of other direct costs may have to be identified such as:
- Copying and duplication costs
- Subcontracts with other entities which provide a substantial programmatic contribution to the project. Specific approval of the sponsor is required, thus the proposal must include documentation (i.e., work statement budget and institutional endorsement) by the subcontractor of the services to be performed, and their cost
- Renovation of space that is necessary in order to carry out the project
- Rental of space in those special cases where this is necessary
- Maintenance of specialized equipment which is necessary to the project.
Communication costs such as long distance telephone costs, fax and postage charges where large volumes of mailing are required - Special costs such as the purchase or lease of airplanes, boats, or other vehicles
- Stipends for participants in special training programs are allowable when specified by the sponsor
- Payments made to subjects participating in a study
- Laboratory fees for medical tests
