Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 24 - Housing and Urban Development |
Subtitle A - Office of the Secretary, Department of Housing and Urban Development |
Part 5 - General HUD Program Requirements; Waivers |
Subpart A - Generally Applicable Definitions and Requirements; Waivers |
§ 5.107 - Audit requirements for non-profit organizations.
Latest version.
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§ 5.107 Audit requirements for non-profit organizations.
Non-profit organizations subject to regulations in the part 200 and part 800 series of title 24 of the CFR shall comply with the audit requirements of 2 CFR part 200, subpart F. For HUD programs, a non-profit organization is the mortgagor or owner (as these terms are defined in the regulations in the part 200 and part 800 series) and not a related or affiliated organization or entity.
[62 FR 61617, Nov. 18, 1997, as amended at 80 FR 75934, Dec. 7, 2015]