Section 35.4100 - Can my group incur any costs prior to the award of our grant?(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.(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) Necessary and reasonable for incorporation; and(2) Incurred for the sole purpose of complying with this subpart's requirement that your group be incorporated as a nonprofit corporation.