2 CFR § 910.352 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

§ 910.352 Cost Principles.

Current through Aug 17, 2026 · Read all of Part 910

⚠ 1 pending change to Part 910

For For-Profit Entities, the Cost Principles contained in 48 CFR 31.2 (Contracts with Commercial Organizations) must be followed in lieu of the Cost principles contained in 2 CFR 200.400 through 200.476, except that patent prosecution costs are not allowable unless specifically authorized in the award document. This applies to For-Profit entities whether they are recipients or subrecipients.

[79 FR 76024, Dec. 19, 2014, as amended at 87 FR 15320, Mar. 18, 2022]

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