In some sense, a dollar is a dollar, so sure. However, overhead rates are supposed to cover expenses that are related to the research and difficult to parcel o

In some sense, a dollar is a dollar, so sure. However, overhead rates are supposed to cover expenses that are related to the research and difficult to parcel out. For example, ordinary janitorial work is funded by overhead because it's not obvious how much (e.g.) bathroom use is attributable to each individual research project. Similarly, the library, admin staff, etc all facilitate specific research projects, but in a fairly diffuse way. Although you could try to make the same argument for seminar series (it improves the overall intellectual tenor of the place), I doubt it would fly because it's not essential to any specific project. There are insanely specific rules--negotiated between the government and each university--about what and how much can be charged to specific accounts.