# 2 CFR § 200.409: Special considerations

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-2-200.409

## Section

- **Citation:** 2 CFR § 200.409
- **Heading:** Special considerations
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 2—Federal Financial Assistance > Subtitle A—Office of Management and Budget Guidance for 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 > Basic 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 CFR § 200.400 § 200.400 Policy guide.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.400.md)
- [2 CFR § 200.401 § 200.401 Application.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.401.md)
- [2 CFR § 200.402 § 200.402 Composition of costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.402.md)
- [2 CFR § 200.403 § 200.403 Factors affecting allowability of costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.403.md)
- [2 CFR § 200.404 § 200.404 Reasonable costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.404.md)
- [2 CFR § 200.405 § 200.405 Allocable costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.405.md)
- [2 CFR § 200.406 § 200.406 Applicable credits.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.406.md)
- [2 CFR § 200.407 § 200.407 Prior written approval (prior approval).](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.407.md)
- [2 CFR § 200.408 § 200.408 Limitation on allowance of costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.408.md)
- [2 CFR § 200.409 § 200.409 Special considerations.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.409.md)
- [2 CFR § 200.410 § 200.410 Collection of unallowable costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.410.md)
- [2 CFR § 200.411 § 200.411 Adjustment of previously negotiated indirect cost rates containing unallowable costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.411.md)
- [2 CFR § 200.412 § 200.412 Classification of costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.412.md)
- [2 CFR § 200.413 § 200.413 Direct costs.](https://www.frixlaw.com/law-library/statutes/ecfr-2-200.413.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-2-200.409. Check the current official text before relying on it. Not legal advice.