[Code of Federal Regulations] [Title 2, Volume 1] [Revised as of January 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 2CFR230.5] [Page 144] TITLE 2--GRANTS AND AGREEMENTS CHAPTER II--OFFICE OF MANAGEMENT AND BUDGET CIRCULARS AND GUIDANCE PART 230_COST PRINCIPLES FOR NON-PROFIT ORGANIZATIONS (OMB CIRCULAR Sec. 230.5 Purpose. This part establishes principles for determining costs of grants, contracts and other agreements with non-profit organizations.