# 2 C.F.R. § 200.409 (2026): Special considerations

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_409

## Section

- **Citation:** 2 C.F.R. § 200.409 (2026)
- **Heading:** Special considerations
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 2 CFR: Federal Financial Assistance / Chapter II: OFFICE OF MANAGEMENT AND BUDGET GUIDANCE / Part 200: UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS / Subpart E: Cost Principles / § 200.409: § 200.409   Special considerations.

## Text

Other sections in this part describe special considerations and requirements applicable to states, local governments, Indian Tribes, and IHEs. In addition, certain provisions among the items of cost in this subpart are only applicable to certain types of recipients and subrecipients, as specified in the following sections:
(a) Direct and Indirect Costs (§§ 200.412-200.415);
(b) Special Considerations for States, Local Governments and Indian Tribes (§§ 200.416 and 200.417); and
(c) Special Considerations for Institutions of Higher Education (§§ 200.418 and 200.419).

## Nearby sections

- [2 C.F.R. § 200.400 (2026) § 200.400   Policy guide.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_400.md)
- [2 C.F.R. § 200.401 (2026) § 200.401   Application.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_401.md)
- [2 C.F.R. § 200.402 (2026) § 200.402   Composition of costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_402.md)
- [2 C.F.R. § 200.403 (2026) § 200.403   Factors affecting allowability of costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_403.md)
- [2 C.F.R. § 200.404 (2026) § 200.404   Reasonable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_404.md)
- [2 C.F.R. § 200.405 (2026) § 200.405   Allocable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_405.md)
- [2 C.F.R. § 200.406 (2026) § 200.406   Applicable credits.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_406.md)
- [2 C.F.R. § 200.407 (2026) § 200.407   Prior written approval (prior approval).](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_407.md)
- [2 C.F.R. § 200.408 (2026) § 200.408   Limitation on allowance of costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_408.md)
- [2 C.F.R. § 200.409 (2026) § 200.409   Special considerations.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_409.md)
- [2 C.F.R. § 200.410 (2026) § 200.410   Collection of unallowable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_410.md)
- [2 C.F.R. § 200.411 (2026) § 200.411   Adjustment of previously negotiated indirect cost rates containing unallowable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_411.md)
- [2 C.F.R. § 200.412 (2026) § 200.412   Classification of costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_412.md)
- [2 C.F.R. § 200.413 (2026) § 200.413   Direct costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_413.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_409. Check the current official text before relying on it. Not legal advice.