40 CFR §35.4100

1. (a)The only costs you may incur prior to the award of a grant from EPA are costs associated with incorporation but you do so at your own risk.
2. (b)If you are awarded a TAG, EPA may reimburse you for preaward incorporation costs or allow you to count the costs toward your matching funds requirement if the costs are:
   1. (1)Necessary and reasonable for incorporation; and
   2. (2)Incurred for the sole purpose of complying with this subpart's requirement that your group be incorporated as a nonprofit corporation.