What it requires
- Charge a computer to the grant directly when it is needed and used for the award, even if not used only for it.
- Use a flat overhead rate of up to 15 percent when the organisation has no negotiated rate.
- Treat an item as equipment only from 10,000 dollars a unit.
Who it applies to
Nonprofits.
120,816 exempt organisations in the 22 counties.
IRS exempt list · 2 Oct 2026The project that meets it
Sources
Uniform Guidance 2024 is in force.
David from SBK replies within one working day.