§ 5.107 Audit requirements for non-profit organizations.

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Title 24—Housing and Urban Development > Subtitle A—Office of the Secretary, Department of Housing and Urban Development > PART 5—GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS > Subpart A—Generally Applicable Definitions and Requirements; Waivers

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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.

[62 FR 61617, Nov. 18, 1997, as amended at 80 FR 75934, Dec. 7, 2015]

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