# 24 CFR § 5.107: Audit requirements for non-profit organizations

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-24-5.107

## Section

- **Citation:** 24 CFR § 5.107
- **Heading:** Audit requirements for non-profit organizations
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** 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

## Text

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]

## Nearby sections

- [24 CFR § 5.100 § 5.100 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.100.md)
- [24 CFR § 5.105 § 5.105 Other Federal requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.105.md)
- [24 CFR § 5.106 § 5.106 Equal access in accordance with the individual's gender identity in community planning and development programs.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.106.md)
- [24 CFR § 5.107 § 5.107 Audit requirements for non-profit organizations.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.107.md)
- [24 CFR § 5.109 § 5.109 Equal participation of faith-based organizations in HUD programs and activities.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.109.md)
- [24 CFR § 5.110 § 5.110 Waivers.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.110.md)
- [24 CFR § 5.111 § 5.111 Housing counseling.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.111.md)
- [24 CFR § 5.210 § 5.210 Purpose, applicability, and Federal preemption.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.210.md)
- [24 CFR § 5.212 § 5.212 Compliance with the Privacy Act and other requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.212.md)
- [24 CFR § 5.214 § 5.214 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.214.md)
- [24 CFR § 5.400 § 5.400 Applicability.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.400.md)
- [24 CFR § 5.403 § 5.403 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.403.md)
- [24 CFR § 5.500 § 5.500 Applicability.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.500.md)
- [24 CFR § 5.502 § 5.502 Requirements concerning documents.](https://www.frixlaw.com/law-library/statutes/ecfr-24-5.502.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-24-5.107. Check the current official text before relying on it. Not legal advice.