---
kind: "section"
citation: "32 C.F.R. § 37.635"
title: "32"
number: "37.635"
heading: "What cost principles do I require a nonprofit participant to use?"
url: "https://uscodex.org/cfr/32/37.635"
---

# §37.635. What cost principles do I require a nonprofit participant to use?


So as not to force financial system changes for any nonprofit participant, your expenditure-based TIA will provide that costs to be charged to the research project by any nonprofit participant must be determined to be allowable in accordance with:

- (a) [Subpart E](/cfr/32/subpartE.md) of OMB guidance in [2 CFR part 200](/cfr/2/part200.md), if the participant is a State, local government, Indian tribe, institution of higher education, or nonprofit organization. In conformance with [2 CFR 200.401(c)](/cfr/2/200.401.md?p=c) of that OMB guidance, a nonprofit organization listed in appendix VIII to [2 CFR part 200](/cfr/2/part200.md) is subject to the cost principles in the Federal Acquisition Regulation ([48 CFR subpart 31.2](/cfr/48/subpart31.2.md)) and Defense Federal Acquisition Regulation Supplement ([48 CFR subpart 231.2](/cfr/48/subpart231.2.md)).
- (b) The cost principles identified in appendix IX to the OMB guidance in [2 CFR part 200](/cfr/2/part200.md) (see [45 CFR part 75](/cfr/45/part75.md)), if the participant is a hospital.

## Notes

### Amendments

[85 FR 51245, Aug. 19, 2020]

### Authority

Authority: 5 U.S.C. 301 and 10 U.S.C. 113.

### Source

Source: 68 FR 47160, Aug. 7, 2003, unless otherwise noted.

### Amendments

[85 FR 51245, Aug. 19, 2020]