[Code of Federal Regulations]
[Title 2, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 2CFR230.10]

[Page 146]
 
                     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 A	122)--
 
Sec. 230.10  Scope.

    (a) This part does not apply to colleges and universities which are 
covered by 2 CFR part 220 Cost Principles for Educational Institutions 
(OMB Circular A-21); State, local, and federally-recognized Indian 
tribal governments which are covered by 2 CFR part 225 Cost Principles 
for State, Local, and Indian Tribal Governments (OMB Circular A-87); or 
hospitals.
    (b) The principles deal with the subject of cost determination, and 
make no attempt to identify the circumstances or dictate the extent of 
agency and non-profit organization participation in the financing of a 
particular project. Provision for profit or other increment above cost 
is outside the scope of this part.