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PART 5—GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS›Subpart A—Generally Applicable Definitions and Requirements; Waivers

§ 5.107 Audit requirements for non-profit organizations.

24 C.F.R. Part 5 — General HUD Program Requirements (definitions of income, annual/adjusted income, rent; HOTMA-era text) · 2026 edition · updated 2026-07-29 · United States

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]

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▸Contents — 24 C.F.R. Part 5 — General HUD Program Requirements (definitions of income, annual/adjusted income, rent; HOTMA-era text)
24 C.F.R. Part 5 — General HUD Program Requirements (definitions of income, annual/adjusted income, rent; HOTMA-era text)

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