Flag advertising costs associated with indirect cost recovery excluded (ICRX) activities, such as:

  • Alumni activities
  • Commencement
  • Entertainment
  • Fund raising
  • Lobbying
  • Public relations
  • Student extracurricular activities

Examples of advertising media

  • Direct mailings
  • Displays
  • Exhibits
  • Magazines
  • Memorabilia
  • Newspapers
  • Promotional items
  • Souvenirs
  • Radio
  • Television


Do not flag costs to:

  • Recruit faculty and staff, see Recruiting
  • Acquire goods and services for sponsored awards
  • Dispose of scrap or surplus materials created by work on sponsored awards


A research institute is celebrating its 75th anniversary. Management wants to give memorial paperweights to faculty, staff, and students.

  1. Do the paperweight costs require an X Class?

    Yes. The paperweights are public relations items and are ICRX.

The Institute for E-Commerce Research received funding for an Organized Research Project/Grant (P/G). The P/G budget includes funding to produce a brochure. The brochure describes the institute's lab equipment, research facilities, and exceptional strengths in e-commerce research. The institute will distribute the brochure at a research symposium when the project ends. The brochure will also be distributed to potential sponsors and many other individuals and organizations.

  1. Do the brochure costs require an X Class?

    No. The brochure costs were specifically budgeted in a sponsored award. Charging the brochure costs to the sponsored award is correct.

The Department of Graphology ordered pens with the university logo to be used for normal business operations. The pens are a stock item available from M-marketsite.

  1. Do the pens require an X Class?

    No. The university logo is moot in determining whether the pens require an X Class. Use the appropriate Departmental Administration Class.

The Geography Department ordered pens with the university logo for a student recruiting fair. The pens are a standard item available from M-marketsite.

  1. Do the wandering pens require an X Class?

    No. Student recruitment is an allowable activity. The appropriate Class for the pens is 55000, Student Admissions.

The Business School is having a homecoming reunion for alumni. Alumni will receive a mug at the sign-in table.

  1. Do the mugs require an X Class?

    Yes. The mugs are related to an alumni event, which is an ICRX activity.

Click here for more information about the university's online catalog ordering system, M-marketsite.