# 32 C.F.R. § 34.17 (2026): Allowable costs

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_17

## Section

- **Citation:** 32 C.F.R. § 34.17 (2026)
- **Heading:** Allowable costs
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 32 CFR: National Defense / Chapter I: OFFICE OF THE SECRETARY OF DEFENSE / Part 34: ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH FOR-PROFIT ORGANIZATIONS / Subpart B: Post-award Requirements / § 34.17: § 34.17   Allowable costs.

## Text

Allowability of costs shall be determined in accordance with the cost principles applicable to the type of entity incurring the costs, as follows:
(a)
For-profit organizations.
Allowability of costs incurred by for-profit organizations that are recipients of prime awards from DoD Components, and those that are subrecipients under prime awards to other organizations, is to be determined in accordance with:
(1) The for-profit cost principles in 48 CFR parts 31 and 231 (in the Federal Acquisition Regulation, or FAR, and the Defense Federal Acquisition Regulation Supplement, or DFARS, respectively).
(2) The supplemental information on allowability of audit costs, in § 34.16(f).
(b)
Other types of organizations.
Allowability of costs incurred by other types of organizations that may be subrecipients under a prime award to a for-profit organization is determined as follows:
(1)
Institutions of higher education, nonprofit organizations, States, local governments, and Indian tribes.
Allowability is determined in accordance with the cost principles in subpart E of OMB guidance in 2 CFR part 200. Note that 2 CFR 200.401(c) provides that a nonprofit organization listed in appendix VIII to 2 CFR part 200 is subject to the FAR and DFARS cost principles specified in paragraph (a)(1) of this section for for-profit organizations.
(2)
Hospitals.
Allowability is determined in accordance with the cost principles identified in appendix IX to 2 CFR part 200 (currently 45 CFR part 75).
[63 FR 12204, Mar. 12, 1998, as amended at 85 FR 51244, Aug. 19, 2020]

## Nearby sections

- [32 C.F.R. § 34.10 (2026) § 34.10   Purpose of financial and program management.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_10.md)
- [32 C.F.R. § 34.11 (2026) § 34.11   Standards for financial management systems.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_11.md)
- [32 C.F.R. § 34.12 (2026) § 34.12   Payment.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_12.md)
- [32 C.F.R. § 34.13 (2026) § 34.13   Cost sharing or matching.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_13.md)
- [32 C.F.R. § 34.14 (2026) § 34.14   Program income.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_14.md)
- [32 C.F.R. § 34.15 (2026) § 34.15   Revision of budget and program plans.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_15.md)
- [32 C.F.R. § 34.16 (2026) § 34.16   Audits.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_16.md)
- [32 C.F.R. § 34.17 (2026) § 34.17   Allowable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_17.md)
- [32 C.F.R. § 34.18 (2026) § 34.18   Fee and profit.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_18.md)
- [32 C.F.R. § 34.20 (2026) § 34.20   Purpose of property standards.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_20.md)
- [32 C.F.R. § 34.21 (2026) § 34.21   Real property and equipment.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_21.md)
- [32 C.F.R. § 34.22 (2026) § 34.22   Federally owned property.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_22.md)
- [32 C.F.R. § 34.23 (2026) § 34.23   Property management system.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_23.md)
- [32 C.F.R. § 34.24 (2026) § 34.24   Supplies.](https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_24.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T32_P34_S34_17. Check the current official text before relying on it. Not legal advice.