---
kind: "section"
citation: "24 C.F.R. § 5.107"
title: "24"
number: "5.107"
heading: "Audit requirements for non-profit organizations."
url: "https://uscodex.org/cfr/24/5.107"
---

# §5.107. Audit requirements for non-profit organizations.


Non-profit organizations subject to regulations in the [part 200](/cfr/24/part200.md) and [part 800](/cfr/24/part800.md) series of [title 24 of the CFR](/cfr/24.md) shall comply with the audit requirements of [2 CFR part 200](/cfr/2/part200.md), 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](/cfr/24/part200.md) and [part 800](/cfr/24/part800.md) series) and not a related or affiliated organization or entity.


## Notes

### Amendments

[62 FR 61617, Nov. 18, 1997, as amended at 80 FR 75934, Dec. 7, 2015]

### Authority

Authority: 29 U.S.C. 794, 42 U.S.C. 1437a, 1437c, 1437c-1(d), 1437d, 1437f, 1437n, 3535(d), and Sec. 327, Pub. L. 109-115, 119 Stat. 2936; 42 U.S.C. 3600-3620; 42 U.S.C. 5304(b); 42 U.S.C. 12101 et seq.; 42 U.S.C. 12704-12708; E.O. 11063, 27 FR 11527, 3 CFR, 1958-1963 Comp., p. 652; E.O. 12892, 59 FR 2939, 3 CFR, 1994 Comp., p. 849.

### Authority

Authority: 12 U.S.C. 1701x; 42 U.S.C. 1437a, 1437c, 1437f, 1437n, 3535(d); 42 U.S.C. 2000bb et seq.; 34 U.S.C. 12471 et seq.; Sec. 327, Pub. L. 109-115, 119 Stat. 2396; E.O. 13279, 67 FR 77141, 3 CFR, 2002 Comp., p. 258; E.O. 13559, 75 FR 71319, 3 CFR, 2010 Comp., p. 273; E.O. 14015, 86 FR 10007, 3 CFR, 2021 Comp., p. 517.

### Source

Source: 61 FR 5202, Feb. 9, 1996, unless otherwise noted.

### Amendments

[62 FR 61617, Nov. 18, 1997, as amended at 80 FR 75934, Dec. 7, 2015]