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24 CFR 5.107

§ 5.107 Audit requirements for non-profit organizations.

United States · 24 CFR — Housing and Urban Development · Status: effective

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24 CFR 5.107, § 5.107 Audit requirements for non-profit organizations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/97770
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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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.