[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: 2CFR230.45]

[Page 147]
 
                     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. 230.45  Relationship to previous issuance.

    (a) The guidance in this part previously was issued as OMB Circular 
A-122. Appendix A to this part contains the guidance that was in 
Attachment A (general principles) to the OMB circular; Appendix B 
contains the guidance that was in Attachment B (selected items of cost) 
to the OMB circular; and Appendix C contains the information that was in 
Attachment C (non-profit organizations not subject to the Circular) to 
the OMB circular.
    (b) Historically, OMB Circular A-122 superseded cost principles 
issued by individual agencies for non-profit organizations.