CFR › Title 48 › Part 31 › §31.205-848 CFR §31.205-8Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkContributions or donations, including cash, property and services, regardless of recipient, are unallowable, except as provided in 31.205-1(e)(3).