2 C.F.R. § 230.45 Relationship to previous issuance.
Title 2 - Grants and Agreements
Title 2: Grants and Agreements
PART 230—COST PRINCIPLES FOR NON-PROFIT ORGANIZATIONS (OMB CIRCULAR A–122)
§ 230.45 Relationship to previous issuance.
(a) The guidance in this part previously was issued as OMB Circular A–122. Appendix A to this part contains the guidance that was in Attachment A (general principles) to the OMB circular; Appendix B contains the guidance that was in Attachment B (selected items of cost) to the OMB circular; and Appendix C contains the information that was in Attachment C (non-profit organizations not subject to the Circular) to the OMB circular.
(b) Historically, OMB Circular A–122 superseded cost principles issued by individual agencies for non-profit organizations.
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