34 CFR § 675.33 - Allowable costs.

---
identifier: "/us/cfr/t34/s675.33"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "34 CFR § 675.33 - Allowable costs."
title_number: 34
title_name: "Education"
section_number: "675.33"
section_name: "Allowable costs."
chapter_name: "OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION"
part_number: "675"
part_name: "FEDERAL WORK-STUDY PROGRAMS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "20 U.S.C. 1070g, 1094; 42 U.S.C. 2751-2756b; unless otherwise noted"
regulatory_source: "52 FR 45770, Dec. 1, 1987, unless otherwise noted."
cfr_part: "675"
---


# 675.33 Allowable costs.

(a)(1) *Allowable and unallowable costs.* Except as provided in paragraph (a)(2) of this section, costs reasonably related to carrying out the programs described in § 675.32 are allowable.

(2) Costs related to the purchase, construction, or alteration of physical facilities or indirect administrative costs are not allowable.

(b) *Federal share of allowable costs.* An institution may use FWS funds, as provided in § 675.32, to pay up to 80 percent of allowable costs.

(c) *Institutional share of allowable costs.* An institution's share of allowable costs may be in cash or in the form of services. The institution shall keep records documenting the amount and source of its share.

(Authority: 42 U.S.C. 2756)

[52 FR 45770, Dec. 1, 1987, as amended at 59 FR 61419, Nov. 30, 1994]