CFR › Title 48 › Part 42 › §42.705-548 CFR §42.705-5Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkSee the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix IV; but see appendix VIII for nonprofit organizations exempt from subpart E).