Clearly, you never talked to an accountant. All accountants will tell you that using a home office as an rental charging to a grant will create a bookkeeping nightmare and it is better to rent an office. For all PIs (and signing officers), please talk to professionals ( accountants and lawyers) when you have SBIR/STTR grants. That's what the indirect and fees are for! Corporate governess should be consistent regardless if it is a small business or not. That will include no nepotism, no murky accounting, etc., have professional sign-off on them instead what you think!