§ 37.635 - What cost principles do I require a nonprofit participant to use?

§ 37.635 What cost principles do I require a nonprofit participant to use?

Cross Reference

Link to an amendment published at 85 FR 51245, Aug. 19, 2020.

So as not to force financial system changes for any nonprofit participant, your expenditure-based TIA will provide that costs to be charged to the research project by any nonprofit participant must be determined to be allowable in accordance with:

(a) OMB Circular A-87,^[2] Subpart E of OMB guidance in 2 CFR part 200, if the participant is a State or local governmental organization.

(b) OMB Circular A-21,^[3] if the participant is an

, local government, Indian tribe, institution of higher education

.

(c) 45 CFR part 74, appendix E, if the participant is a hospital.

(d) OMB Circular A-122, if the participant is any other type of nonprofit organization (the cost principles in 48 CFR parts 31 and 231 are to be used by any nonprofit organization that is identified in Circular A-122 as being subject to those cost principles).

Footnotes - 37.635

^[2] Electronic copies may be obtained at Internet site http://www.whitehouse.gov/OMB. For paper copies, contact the Office of Management and Budget, EOP Publications, 725 17th St. NW., New Executive Office Building, Washington, DC 20503.

^[3]See footnote 2 to § 37.635(a).

, or nonprofit organization. In conformance with 2 CFR 200.401(c) of that OMB guidance, a nonprofit organization listed in appendix VIII to 2 CFR part 200 is subject to the cost principles in the Federal Acquisition Regulation (48 CFR subpart 31.2) and Defense Federal Acquisition Regulation Supplement (48 CFR subpart 231.2).

(b) The cost principles identified in appendix IX to the OMB guidance in 2 CFR part 200 (see 45 CFR part 75), if the participant is a hospital.

[85 FR 51245, Aug. 19, 2020]