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Federal Procurement

OMB A-122: Cost Principles for Non-Profit Organizations

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OMB A-122: Cost Principles for Non-Profit Organizations

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Cost Principles

OMB A-122: Cost Principles for Non-Profit Organizations Government Contracts & Federal Records

Federal activity overview — OMB A-122: Cost Principles for Non-Profit Organizations
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Why does OMB A-122: Cost Principles for Non-Profit Organizations matter?

Nonprofit contractors and subcontractors receiving federal funds must follow these principles. Understanding allowable vs. unallowable costs prevents audit findings and disallowed costs. Relevant to social services, research, and community development contracts.

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Key Requirements

  • Indirect cost rate negotiation with cognizant agency
  • Allowable/unallowable cost categories for nonprofits
  • Cost allocation base selection
  • Cost sharing and matching requirements

Details

Document
A-122
Category
Cost Principles
Requirements
4

Other Cost Principles Documents

A-21: Cost Principles for Educational InstitutionsA-21A-87: Cost Principles for State, Local, and Indian Tribal GovernmentsA-87A-94: Guidelines and Discount Rates for Benefit-Cost Analysis of Federal ProgramsA-94

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Cite this page
Bureauify. (2026). OMB A-122: Cost Principles for Non-Profit Organizations — Federal Contract Intelligence. Bureauify Federal Intelligence. Retrieved , from https://bureauify.com/omb/a-122

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