CFR > Title 32 - National Defense > SUBTITLE A—Department of Defense > CHAPTER I—OFFICE OF THE SECRETARY OF DEFENSE (parts 1 to 399) > SUBCHAPTER C—DoD GRANT AND AGREEMENT REGULATIONS (Parts 21–37) > PART 37—TECHNOLOGY INVESTMENT AGREEMENTS > SUBPART F—Award Terms Affecting Participants' Financial, Property, and Purchasing Systems (§37.600 to §37.710) > 37.635—What cost principles do I require a nonprofit participant to use?

37.635—What cost principles do I require a nonprofit participant to use?

So as not to force financial system changes for any nonprofit participant, your expenditure-based TIA will provide that costs to be charged to the research project by any nonprofit participant must be determined to be allowable in accordance with:
(a) OMB Circular A-87, 2 if the participant is a State or local governmental organization.

Code of Federal Regulations

Footnote(s): 2 Electronic copies may be obtained at Internet site http://www.whitehouse.gov/OMB. For paper copies, contact the Office of Management and Budget, EOP Publications, 725 17th St. NW., New Executive Office Building, Washington, DC 20503.
(b) OMB Circular A-21, 3 if the participant is an institution of higher education.

Code of Federal Regulations

Footnote(s): 3 See footnote 2 to § 37.635(a) .
(c) 45 CFR part 74, appendix E, if the participant is a hospital.
(d) OMB Circular A-122, if the participant is any other type of nonprofit organization (the cost principles in 48 CFR parts 31 and 231 are to be used by any nonprofit organization that is identified in Circular A-122 as being subject to those cost principles).