(a) participant meals (other than incidental refreshments);

(b) participant lodging;

(c) purchase or improvement of real property (unless improvements are necessary to make the program site accessible to people with disabilities and are approved of by the director in advance);

(d) insurance on capital structures;

(e) interest on indebtedness;

(f) taxes from which municipalities are exempt; and

(g) expenditures not in compliance with law.