24 C.F.R. § 5.107 Audit requirements for non-profit organizations.
Title 24 - Housing and Urban Development
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 revised OMB Circular A–133, “Audits of States, Local Governments, and Non-profit Organizations” (see 24 CFR 84.26). 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]
Title 24: Housing and Urban Development
PART 5—GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS
Subpart A—Generally Applicable Definitions and Federal Requirements; Waivers
§ 5.107 Audit requirements for non-profit organizations.