Grant compliance for grantee-side operations

Grant reporting software should help nonprofits produce recurring funder reports without rebuilding the same numbers and narrative every cycle. This page defines what the category should handle.

Federal procurement standards under Subpart D: five procurement methods, current FAR-linked thresholds, and the documentation your next audit will test.

The full Subpart E cost principles - allowable, allocable, reasonable, and consistently applied. Section-by-section breakdown for nonprofits managing federal

The choice between Form 990 and Form 990-EZ comes down to gross receipts and total assets. This guide explains the IRS thresholds and filing tradeoffs.

A practical compliance guide for affordable housing nonprofits receiving HUD Community Planning & Development grants - CDBG, HOME, ESG, and CoC reporting

How after-school programs comply with 21st CCLC grant requirements: Title IV Part B authority, SEA subaward rules, GPRA performance measures, the Annual

How to file the Charitable Organization Registration Statement with the Alabama Office of the Attorney General: who must register, deadlines, fees

How to file the Form 08-4351 (Charitable Organization Registration) with the Alaska Department of Law: who must register, deadlines, fees

AmeriCorps grantee fiscal reporting: PER, FFR, match documentation, and member support costs classification.

Arizona's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

What incorporating a 501(c)(3) in Arizona actually involves - Articles of Incorporation, IRS 1023, ACC publication requirement, and the post-formation calendar.

How to file the Charitable Organization Registration with the Arkansas Secretary of State: who must register, deadlines, fees, required attachments

How Baltimore nonprofits navigate city, state, and federal pass-through government grants - BCHD, DHCD, Mayor's Office of Human Services, and Maryland DHMH - with compliance requirements and the post-consent-decree landscape.

How Boston's DND administers CDBG and other HUD CPD funding - IDIS reporting, FY closeout, single-audit triggers, and the documentation a subrecipient needs.

What it actually takes to incorporate a 501(c)(3) in California - Articles of Incorporation, FTB exemption, RRF-1 registration, and ongoing compliance.

Deep dive on California's RRF-1 annual renewal for Bay Area nonprofits - CT-TR-1 thresholds, audit triggers, the Registry of Charitable Trusts, and renewal mechanics.

How California nonprofits file the RRF-1 annual charitable renewal with the California AG Registry of Charities and Fundraisers: thresholds, fees, due dates

How to file the Form SI-100 with the California Secretary of State: who must register, deadlines, fees, required attachments

What the Centers for Disease Control and Prevention funds, who qualifies, how nonprofits apply through Grants.gov, and the Uniform Guidance plus 45 CFR Part

How Chicago DPD administers CDBG pass-through funding - HUD reporting, IDIS, single-audit triggers, and the documentation a subrecipient needs.

How CMS funding interacts with HRSA Section 330 community health center grants, what the FQHC and FQHC Look-Alike designations require, and the Uniform

Which federal agency is your cognizant agency for indirect cost rate negotiation, how to find it, and how rate approvals cross agencies.

How to file the Charitable Solicitations Registration with the Colorado Secretary of State: who must register, deadlines, fees, required attachments

Colorado's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Form a Colorado nonprofit corporation, secure 501(c)(3), and register with the Secretary of State's CCSA.

A practical compliance guide for FQHCs and look-alikes receiving HRSA Section 330 grants - Uniform Data System (UDS) reporting, sliding fee discount program

How to file Connecticut's nonprofit annual report and charitable registration. Deadlines, fees, forms, and common rejection reasons - written for mid-sized

How to file the Form CPC-54 (Charitable Organization Registration) with the CT Department of Consumer Protection: who must register, deadlines, fees

Connecticut's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Form a Connecticut nonstock corporation, secure a federal EIN, file IRS Form 1023 or 1023-EZ.

A cost allocation plan is how nonprofits with multiple federal grants document the way shared costs are split. This guide walks through the methodology

A written cost transfer policy is required under 2 CFR 200. Template, 120-day rule, and documentation that survives audit.

How DC Medicaid and CMS grant compliance work for CBOs - DC Medicaid waivers, federal pass-through via DHCF, CMS reporting cadence, single-audit triggers.

How Denver-area nonprofits prepare for audits - Colorado state thresholds, Daniels Fund reporting requirements, Denver Foundation expectations, federal single audit under 2 CFR 200, and selecting the right audit firm.

Victims of Crime Act and Violence Against Women Act grant reporting: PMT, semi-annual progress reports, match, and confidentiality rules.

What the U.S. Economic Development Administration funds, who qualifies, how nonprofits apply through Grants.gov, and the Uniform Guidance plus 13 CFR

What the U.S. Environmental Protection Agency funds, who qualifies, how to apply through Grants.gov and the EPA's Grants Solutions portal, and the compliance

Current federal procurement thresholds for 2026: $15,000 micro-purchase, $350,000 simplified acquisition, 2 CFR 200 caveats, and documentation rules.

How prime federal recipients report subawards of $25,000 or more through SAM.gov, including timing, FAIN linkage, required fields, and controls.

How to file the Form DR-5 with the Florida Department of Revenue: who must register, deadlines, fees, required attachments

Forming a Florida nonprofit corporation, applying for 501(c)(3), registering with FDACS for charitable solicitation.

How Florida nonprofits register under the Solicitation of Contributions Act with FDACS - Form CH-14, Form CH-1, exemptions, fees, and the annual renewal cycle.

Florida's charitable solicitation registration under Chapter 496 -- who must register, exemptions, and renewal requirements for nonprofits.

A practical compliance guide for food banks receiving USDA TEFAP funds - FNS-667 reporting, state distributing agency requirements, commodity inventory

Who qualifies for Form 990-EZ vs full 990, filing deadlines, common errors, and when upgrading to 990 is required.

Who files Form 990 vs 990-EZ vs 990-N, schedules required, deadlines, and the most-cited IRS audit triggers.

Form 990-PF requirements for private foundations: 5% distribution rule, excise tax calculation, Schedule B disclosures, and investment income tax.

When nonprofits must file Form 990-T, what counts as unrelated business income, the $1,000 gross income threshold, and post-TCJA silo rules.

Georgia Secretary of State charitable solicitations registration for nonprofits. Exemptions, fees, and annual renewal requirements.

A practical, founder-perspective guide to starting a 501(c)(3) nonprofit in Georgia.

How nonprofits recognize grant revenue under FASB ASC 958-605 as amended by ASU 2018-08: the contribution vs exchange determination, conditional vs

How to file the Charity Registration with the Hawaii Attorney General Tax & Charities Division: who must register, deadlines, fees, required attachments

What the HHS Administration for Children and Families funds, how nonprofits apply through Grants.gov and GrantSolutions, and the Uniform Guidance plus 45 CFR

Step-by-step guide to starting a nonprofit in Honolulu - Hawaii incorporation, 501(c)(3) application, AG charitable solicitation registration, OHA grants for Native Hawaiian-serving organizations, and Hawaii Community Foundation access.

A practical guide to building pre-approval workflows that prevent grant expenditure findings - covering who approves what, when, and how to document the trail

A practical guide to building a grant compliance program for a resource-constrained nonprofit - the four pillars (policies, procedures, training, monitoring)

A practical guide to subrecipient risk assessment under 2 CFR 200.332 - risk factors, scoring approach, documentation requirements, and what to do when you

A practical guide to 2 CFR 200.430 personnel cost documentation - contemporaneous records, split-funded positions, what a defensible T&E system looks like

A practical guide to disallowed costs on federal grants, covering questioned costs, 2 CFR 200 principles, self-reporting, repayment, and prevention.

A practical guide to maintaining SEFA records year-round - why SEFA errors happen, maintaining a running schedule, cluster program identification

A practical guide to grant closeout record retention under 2 CFR 200.334 - what to keep, how long, what format, how to organize the file, and the mistakes

A step-by-step guide to completing the SF-425 Federal Financial Report - every section explained, GL reconciliation before submission, common errors on lines

A practical guide to building grant-specific internal controls - role-based approval levels, segregation of duties, policy documentation, and how to present

A practical guide to federal grant draw tracking, covering advances, reimbursements, expense linkage, reconciliation, timing, and documentation.

Ryan White Part A HIV/AIDS grant reporting: RSR, PSRA, the 75/25 core-medical-services rule, and allowable cost documentation for HRSA grantees.

HUD CoC grant reporting: HMIS data quality, Annual Performance Report (APR), LOCCS drawdowns, and match documentation for homeless services nonprofits.

How Chicago nonprofits register and file with the Illinois Attorney General's Charitable Trust Bureau - Forms CO-1, CO-2, CO-3, AG990-IL, and audit thresholds.

How Illinois nonprofits file the AG990-IL annual report with the Illinois Attorney General Charitable Trust Bureau: thresholds, due dates, fees, schedule

How to file the COR PMT-1 with the Illinois Attorney General Charity Bureau: who must register, deadlines, fees, required attachments

Form an Illinois not-for-profit corporation under the General Not For Profit Corporation Act, secure a federal EIN, file IRS Form 1023 or 1023-EZ.

Indiana's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Form an Indiana nonprofit corporation, secure a federal EIN, file IRS Form 1023 or 1023-EZ, register for state tax exemptions.

How to file the Charitable Solicitation Registration with the Iowa Secretary of State: who must register, deadlines, fees, required attachments

How to file the Charitable Organization Registration Statement with the Kansas Attorney General: who must register, deadlines, fees, required attachments

Step-by-step guide to starting a nonprofit in the Kansas City metro - covering dual-state incorporation in Missouri and Kansas, 501(c)(3) application, charitable registration, and the unique challenges of operating across the state line.

How to file the Unified Registration Statement with the Kentucky Office of the Attorney General: who must register, deadlines, fees, required attachments

Form a Kentucky nonprofit corporation, secure a federal EIN, file IRS Form 1023 or 1023-EZ.

How LA County DMH contractor compliance works - MHSA Prop 63 funding, county monitoring, federal pass-through, and audit documentation expectations.

How to file the Charitable Organization Registration with the Louisiana Department of Justice: who must register, deadlines, fees, required attachments

The five criteria under 2 CFR 200.520 that qualify a nonprofit as a low-risk auditee, reducing major-program audit coverage from 40% to 20%.

How to file the Charitable Solicitations Registration with the Maine Department of Professional & Financial Regulation: who must register, deadlines, fees

How to file the Form COR-92 with the Maryland Secretary of State: who must register, deadlines, fees, required attachments

Maryland's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Form a Maryland nonstock corporation, secure 501(c)(3), and file Form COR-92 with the Secretary of State.

How Massachusetts nonprofits file the Form PC annual report with the MA AG Non-Profit Organizations/Public Charities Division: thresholds, fees, due dates

What it actually takes to incorporate a 501(c)(3) in Massachusetts - Articles of Organization, Form PC.

A practical guide to government grant funding in Miami-Dade County - Children's Trust, PHCD entitlement programs, Beacon Council economic development, City of Miami CRA grants, and Florida DCF pass-through funding.

Michigan's charitable solicitations license through the Attorney General. Who needs one, exemptions, renewal, and common mistakes.

Michigan's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

What incorporating a 501(c)(3) in Michigan actually involves - Articles of Incorporation, IRS 1023, Michigan AG Charitable Trust registration (CTS-01).

How to file the Charitable Organization Registration Statement with the Minnesota Attorney General: who must register, deadlines, fees, required attachments

Minnesota's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

How to file the Charitable Organization Registration Statement with the Mississippi Secretary of State: who must register, deadlines, fees

Missouri's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Form a Missouri nonprofit corporation, secure 501(c)(3), and register with the Missouri AG.

How to file the Charitable Solicitation Registration Statement with the Nevada Secretary of State: who must register, deadlines, fees, required attachments

Line-by-line walkthrough of New Jersey's CRI-300R renewal form for charitable organizations. Fees, audit thresholds, and how to avoid late penalties.

New Jersey's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Form a New Jersey nonprofit corporation under Title 15A, secure a federal EIN, file IRS Form 1023 or 1023-EZ.

How to file the Initial Registration of Charitable Organization with the New Mexico Office of the Attorney General: who must register, deadlines, fees

How to file the CHAR410 with the NY Charities Bureau (Office of the Attorney General): who must register, deadlines, fees, required attachments

Current New York CHAR500 filing guide for nonprofits: due date, automatic extension, audit and review thresholds, fees, attachments, and filing portal.

What incorporating a 501(c)(3) in New York actually involves - Certificate of Incorporation, IRS 1023, Charities Bureau registration.

North Carolina Secretary of State charitable solicitation licensing: exemptions, fees, and annual renewal for nonprofits.

Start a nonprofit in North Carolina - incorporation with the NC Secretary of State, IRS 501(c)(3), state tax exemption, and charitable solicitation licensing.

What the National Science Foundation funds, who qualifies, how nonprofits apply through Research.gov and Grants.gov, and the Uniform Guidance plus NSF

Practical 2026 walkthrough of New York charitable registration: CHAR500, Article 7-A, EPTL, audit thresholds, and how the AG Charities Bureau actually reviews filings.

How NYC DOHMH grant and contract compliance works - Health Bucks, Article 6 and Article 28 requirements, audit expectations, and documentation.

Ohio Attorney General charitable registration and annual financial report requirements. Form CFR-1, deadlines, and fee schedule.

A practical, founder-perspective guide to starting a 501(c)(3) nonprofit in Ohio - incorporation, EIN, IRS Form 1023, Ohio Attorney General registration.

What the Office of Juvenile Justice and Delinquency Prevention funds, who qualifies, how nonprofits apply through Grants.gov and JustGrants, and the DOJ

How to file the Charitable Organization Registration Statement with the Oklahoma Secretary of State: who must register, deadlines, fees

Operating support and program grants behave like different financial instruments. This guide explains the structural difference, why funders are shifting

Oregon's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Form an Oregon nonprofit corporation, secure a federal EIN, file IRS Form 1023 or 1023-EZ, register with the Oregon DOJ Charitable Activities Section.

How Pennsylvania nonprofits file the BCO-10 Charitable Organization Registration Statement with the PA Department of State: fee tiers, the 315-day deadline

Pennsylvania's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Step-by-step guide to forming a Pennsylvania nonprofit: incorporation, EIN, 501(c)(3) application, BCO-10 charitable registration, and ongoing compliance.

How to start a nonprofit in Phoenix: Arizona incorporation, IRS 501(c)(3), AZ AG registration, Phoenix TPT exemption, Maricopa property tax exemption.

Cost-per-beneficiary is the metric funders ask about most often and nonprofits report most inconsistently. This guide covers the calculation, the allocation

Program income under 2 CFR 200.307: three treatment methods (additive, deductive, matching), reporting on FFR, and post-award period rules.

How to file the Charitable Organization Application with the Rhode Island Department of Business Regulation: who must register, deadlines, fees

A step-by-step guide to starting a nonprofit in Sacramento covering California incorporation, 501(c)(3) application, California AG registration (RRF-1 and CT-1), Sacramento County property tax exemption, FTB exemption, and the unique advantages of operating in California's state capital.

How San Francisco city contract compliance works for nonprofits - HSA, DPH, and MOHCD subrecipient requirements, SF Supplier portal, HIPAA compliance for health contracts, prevailing wage for housing contracts, and SF-specific reporting that goes beyond federal minimums.

Step-by-step guide to starting a nonprofit in San Jose - California incorporation, 501(c)(3), CA Attorney General RRF-1 and CT-1 filings, Silicon Valley Community Foundation, Sobrato, and Packard Foundation adjacency.

Step-by-step Schedule of Expenditures of Federal Awards (SEFA) preparation for single audits. What goes in each column, pass-through rules, and cluster

Completing the Federal Audit Clearinghouse SF-SAC for single audits. Dual-signature requirements, the 30-day filing window, and common submission errors.

How pass-through entities meet Uniform Guidance subrecipient monitoring requirements: subrecipient vs contractor determination, federal award disclosure, risk

A step-by-step guide to starting a nonprofit in Tampa covering Florida incorporation, 501(c)(3) application, FDACS charitable solicitation registration, Hillsborough County property tax exemption, and Florida sales tax exemption.

Tennessee's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

What Texas nonprofits in Houston, Dallas, and Austin actually have to file - no general AG charitable registration, but real solicitation and SOS rules apply.

How to file the Form 802 Periodic Report with the Texas Secretary of State: who must register, deadlines, fees, required attachments

What incorporating a 501(c)(3) in Texas actually involves - Certificate of Formation, IRS 1023, Texas Comptroller exemption, and the post-formation calendar.

Time and effort certification under 2 CFR 200.430: who signs, frequency, after-the-fact rule, and acceptable documentation.

Programs, eligibility, application steps, and Uniform Guidance compliance specifics for nonprofits pursuing USDA Rural Development grants - Community

How to file the Charitable Organization Permit Application with the Utah Division of Consumer Protection: who must register, deadlines, fees

Virginia's OCRP registration process, fees, audit thresholds, and renewal deadlines for nonprofits soliciting in the Commonwealth.

Virginia's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Form a Virginia nonprofit corporation, file IRS 501(c)(3), and register with VDACS.

Washington's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

A practical step-by-step guide to forming a nonprofit corporation in Washington State, securing 501(c)(3) status, and registering with the Charities Program.

How to file the Charitable Organization Registration Statement with the West Virginia Secretary of State: who must register, deadlines, fees

Wisconsin's nonprofit audit threshold, statute, deadlines, and how it interacts with the federal Single Audit

Form a Wisconsin nonstock nonprofit corporation, secure a federal EIN, file IRS Form 1023 or 1023-EZ, register for state sales tax exemption.

A practical compliance guide for workforce development nonprofits operating WIOA Title I programs - Adult, Dislocated Worker, and Youth - covering PIRL

How federal grantees use GrantPipe's Auditor & Funder Portal to give CPA auditors and federal program officers scoped, time-limited access to grant evidence - without emailing ZIP files or sharing system logins.

How foundation-funded nonprofits use GrantPipe's Auditor & Funder Portal to give program officers scoped access to grant progress, fund balances, and filed reports - without emailing attachments.

How healthcare nonprofits - community health centers, FQHCs, behavioral health providers - use GrantPipe's Auditor & Funder Portal to give auditors and federal reviewers controlled, scoped access to grant records.

Legal aid nonprofits manage LSC reporting, IOLTA funding, client confidentiality requirements, and multi-funder compliance simultaneously. GrantPipe handles

Public charter schools manage Title I, IDEA Part B, ESSER, foundation grants, and donors with separate compliance rules.

Operational workflow for Arizona nonprofit registration - ACC Articles of Incorporation, publication, paid solicitor registration.

Step-by-step workflow for reclassifying grant budgets at FY-end: reconcile expenditures, book cross-year adjustments, and document for audit.

Operational workflow for registering with the California Registry of Charitable Trusts and staying current on the annual RRF-1.

Operational workflow for Colorado Secretary of State CCSA charitable registration - initial filing under C.R.S.

Step-by-step workflow for registering with the Connecticut Department of Consumer Protection Public Charities Unit, filing the initial registration.

Handling a necessary cost transfer after a federal grant has closed: federal agency notification, prior approval, and documentation.

Operational workflow for Florida charitable registration with FDACS, including CH-14 filing, annual renewal, audit thresholds, and deadline tracking.

Operational workflow for registering with the Georgia Secretary of State Charities Division on Form C-100 and staying current through the biennial renewal.

A monthly preparation workflow for building nonprofit board financial reports that get read, acted on, and filed - not skimmed and tabled.

A monthly preparation checklist for nonprofit board financial reviews - the four reports, two calculations, and one board-ready summary that produce useful governance decisions in under 20 minutes.

A sequential budget-building process for nonprofits that layers confirmed funding, personnel costs, program budgets, and indirect cost recovery in the correct order.

Operational workflow for registering with the Illinois Attorney General Charitable Trust Bureau and staying current on the annual AG990-IL.

Indiana has no general charitable solicitation registration - but professional fundraisers, paid solicitors, charity gaming.

Step-by-step workflow for registering with the Kentucky Attorney General's Office of Consumer Protection, filing the initial charitable registration.

Operational workflow for Maryland Secretary of State Form COR-92 charitable registration.

Operational workflow for registering with the Massachusetts Attorney General's Non-Profit Organizations/Public Charities Division.

Operational workflow for Michigan Attorney General Charitable Trust Section registration.

Operational workflow for Minnesota Attorney General charitable registration - initial filing, annual renewal, audit thresholds.

Operational workflow for Missouri Attorney General charitable registration - initial filing under RSMo §407.450, annual renewal.

Step-by-step workflow for preparing and negotiating a federal Negotiated Indirect Cost Rate Agreement (NICRA) with a cognizant agency, including documentation, rate types, and the 15% de minimis alternative.

Operational workflow for registering with the New Jersey Charities Registration Section and staying current on annual CRI-200 (short form) or CRI-300R (long.

Operational workflow for New York Attorney General Charities Bureau registration - CHAR410 initial registration, CHAR500 annual renewal, audit attachments.

Complete workflow for North Carolina charitable solicitation licensing - Form CSL filing with NC Secretary of State, fees, exemptions, renewals.

Operational workflow for registering with the Ohio Attorney General Charitable Law Section and staying current on the annual financial report.

Step-by-step workflow for registering with the Oregon DOJ Charitable Activities Section and filing Form CT-12 annually, including fee tiers.

Allocating payroll across multiple federal awards: base-salary splits, fringe pools, time-and-effort reconciliation, and month-end trueup.

End-to-end workflow for completing the Pennsylvania BCO-10 charitable registration: gather inputs, calculate fees, attach financials, and file on time.

Step-by-step workflow for reconciling federal grant drawdowns from Treasury PMS or ASAP.gov against general ledger expenditures each month, including interest remittance and FFR alignment.

Step-by-step workflow for building the Schedule of Expenditures of Federal Awards (SEFA), including pass-through identification, CFDA/ALN accuracy, and reconciliation to the general ledger.

Recording, reporting, and disposing of program income from federal awards: tracking elections, FFR line 10, and post-award disposition.

Step-by-step workflow for preparing a Corrective Action Plan (CAP) under 2 CFR 200.511, responding to audit findings, and submitting the CAP to the Federal Audit Clearinghouse and awarding agencies.

Modifying a subrecipient's budget under a pass-through agreement: thresholds requiring approval, prior approval matrix, and amendment paperwork.

A step-by-step workflow for completing and submitting the SF-SAC through the Federal Audit Clearinghouse, covering timing, required attachments, and common rejection reasons.

Operational workflow for Texas nonprofit registration - Certificate of Formation (Form 202) and Chapter 1803 charitable solicitation registration where it.

Running monthly and semi-annual time-and-effort certifications that satisfy 2 CFR 200.430 - templates, sign-offs, and reconciliation to payroll.

Step-by-step workflow for recording unconditional and conditional donor pledges, recognizing contribution receivables under FASB ASC 958-605, and reconciling pledge payments against schedules.

Operational workflow for registering with Virginia's Department of Agriculture and Consumer Services.

How to register and renew with the Washington Secretary of State Charities Program: thresholds, forms, fees.

Step-by-step workflow for filing Wisconsin Form 308 charitable organization registration with the Department of Financial Institutions, including fee tiers.

The Annual Comprehensive Financial Report (formerly CAFR) is the government/quasi-government equivalent of audited financial statements, published under GASB.

An Auditor & Funder Portal is a scoped, time-limited access layer in grant management software that lets a named external reviewer view specific grants, funds, and documents without accessing the full organization account.

The CFDA number - now called the Assistance Listing Number (ALN) - uniquely identifies a federal assistance program in the SAM.gov catalog.

Grant closeout is the formal administrative process by which a funder determines that all required work and administrative actions have been completed - it formally ends the grant.

A cognizant agency is the federal agency assigned to negotiate and approve a nonprofit's indirect cost rate on behalf of all federal awards.

The OMB Compliance Supplement is the annual OMB publication that guides single auditors on what to test for each federal program - defining compliance requirements, audit procedures, and program characteristics.

Cost share is the portion of project costs not borne by the federal government - committed either as mandatory match or voluntary contribution.

The de minimis indirect cost rate is a federally-authorized flat rate nonprofits can claim without negotiation - recently raised from 10% to 15% MTDC.

An Evidence Bundle is a curated, titled package of grant documents, reports, and restriction terms organized for a specific audit or funder review cycle and attached to an external portal session.

An External Review Session gives a named reviewer secure, scoped, time-limited access to specific grant records without requiring a full account login.

The Federal Audit Clearinghouse (FAC) at fac.gov is where organizations required to have a single audit submit their audit reports and SF-SAC data collection form. The clearinghouse makes submissions publicly searchable.

IRS Form 990 is the annual information return tax-exempt organizations file disclosing financials, governance, and programs.

Grant compliance is the set of legal, regulatory, and contractual obligations a grant recipient must meet from award through closeout - covering restricted use, reporting, documentation, and record retention.

A subaward is an award from a pass-through entity to a subrecipient to carry out part of a federal program - distinct from a procurement contract. Defined at 2 CFR 200.1.

In-kind contributions are non-cash resources - goods, services, or space - donated to a nonprofit or grant project. When required as match, they must be documented and valued at fair market value.

The indirect cost rate is the percentage of indirect costs recoverable under a federal award, expressed as a ratio against a direct-cost base.

A management decision is the federal agency's written decision on a single audit finding - it accepts, modifies, or disputes the finding and sets a corrective action timeline. Required under 2 CFR 200.521.

Matching funds are non-federal resources - cash or in-kind - a grantee must contribute to a federally funded project, documented at the award rate.

MTDC is the direct-cost base used to apply a nonprofit's indirect cost rate under 2 CFR 200. Definition, mandatory exclusions, and worked examples.

A NICRA is a formal agreement between a federal agency and a nonprofit establishing the organization's approved indirect cost rate for reimbursement on federal grants.

A pass-through entity is a non-federal entity that provides a sub-award to a subrecipient to carry out part of a federal program, defined at 2 CFR 200.1 with responsibilities under 2 CFR 200.332.

Program service revenue is income from activities that directly further a nonprofit's exempt purpose - reported on Form 990 Part VIII Line 2.

A questioned cost is an expenditure flagged by an auditor as potentially unallowable, unsupported, or unreasonable - subject to federal-agency determination.

Schedule A establishes a 501(c)(3) organization's public charity status via the one-third public support test or 10% facts-and-circumstances test.

The SF-425 is the standard form used to report financial status on most federal grants - capturing cumulative expenditures, unliquidated obligations, program income, and unobligated balance.

A single audit is an independent audit required when a non-federal entity expends $1,000,000 or more in federal awards in a fiscal year - covering financial statements and compliance with federal program requirements.

How pass-through entities classify a second-tier relationship as subrecipient or contractor under 2 CFR 200.331, and why the distinction drives monitoring obligations.

Time and effort certification is the documentation process federal grantees use to verify that employees' actual effort matches the salary charges allocated to federal grants - required under 2 CFR 200.430.

The Unique Entity Identifier replaced DUNS in 2022 and is required for all federal grant recipients via SAM.gov registration.

Unallowable costs are expenses 2 CFR 200 prohibits from federal award charges - including alcohol, bad debt, contributions, and lobbying.

Uniform Guidance (2 CFR Part 200) is the OMB framework that standardizes federal grant administration requirements for non-federal entities - covering cost principles, administrative requirements, and audit requirements.

UBTI is income a tax-exempt organization earns from a regularly-carried-on trade or business not substantially related to exempt purposes.

Austin nonprofit compliance covering TX periodic report, TX Comptroller exemptions, Travis County vendor registration, City of Austin vendor system, MBE/WBE documentation, and Austin Energy grants.

Baltimore nonprofit compliance covering MD SDAT annual report ($300), MD Attorney General COR-92 charitable registration, Baltimore City property tax exemption, Baltimore vendor registration, MD audit thresholds, and BCHD contracting.

RRF-1 deadlines, CT-TR-1 thresholds, AG Registry of Charitable Trusts registration, and how single-audit obligations stack on top of California state requirements.

Charlotte nonprofit compliance covering NC Secretary of State annual report, NC charitable solicitation license, Mecklenburg County property tax exemption, Charlotte vendor registration, and NC audit thresholds.

Cleveland nonprofit registration FAQ covering OH Attorney General charitable trust registration, OH Secretary of State biennial reporting, Cuyahoga County property tax, Cleveland city income tax exemption (2.5%), and Cleveland Foundation reporting.

Columbus nonprofit compliance covering OH Attorney General charitable trust registration ($200 initial), OH Secretary of State biennial report, Franklin County property tax, Columbus city income tax exemption, and OH audit thresholds.

Federal grant compliance for DC nonprofits - single audit, Uniform Guidance pass-through, DC OAG charitable solicitation registration, and DHCF/HUD intersection.

Denver nonprofit registration covering CO Secretary of State periodic report, CO AG charitable solicitation registration, Denver business license, and Colorado tax exemption requirements.

Detroit nonprofit compliance covering MI Attorney General charitable solicitation license, MI LARA annual report, Wayne County property tax, Detroit city income tax exemption, and MI audit thresholds.

Florida charitable solicitation registration with FDACS, Form CH-14 annual renewal, audit thresholds, and Florida Department of State filings.

Georgia charitable solicitation registration with the Secretary of State Charities Division, annual renewal cadence, audit thresholds, and Georgia DOR sales tax exemption.

Houston nonprofit compliance covering TX Secretary of State periodic report, TX Comptroller sales tax exemption, Harris County vendor registration, HHSC pass-through reporting, and property tax exemptions.

Illinois charitable registration with the AG Charitable Trust Bureau, AG990-IL annual reports, audit thresholds, and the cross-cutting state-federal compliance map.

Indianapolis nonprofit compliance covering IN Secretary of State biennial report, IN Attorney General charitable gaming/solicitation, Marion County property tax, Indianapolis UniGov vendor system, and IN audit thresholds.

Massachusetts nonprofit compliance - Form PC, AG Non-Profit Organizations/Public Charities Division, Schedule A-2 audit thresholds, and federal grant interaction.

Miami nonprofit compliance covering FL FDACS Solicitation of Contributions registration, FL DOS annual report, Miami-Dade vendor registration, Children's Trust compliance, and FL DR-5 sales tax exemption.

Minnesota nonprofit compliance - AG Charities Division registration, annual reports, audit thresholds, and Minnesota Department of Revenue interaction.

Nashville nonprofit compliance covering TN Secretary of State annual report, TN Attorney General charitable solicitation, Davidson County property tax, Metro Nashville business tax, and TN audit thresholds.

What NYC nonprofits need to know about CHAR500, DCWP charitable registration, DOHMH permits, and the cross-cutting state and city filings that trip up finance staff.

Phoenix nonprofit registration FAQ covering AZ Corporation Commission annual report, no Arizona charitable solicitation registration requirement, Maricopa County property tax exemption, Phoenix TPT exemption, and AZ DOR income tax.

Portland nonprofit registration covering OR Secretary of State annual report, OR DOJ charitable solicitation registration, Portland business license, Multnomah County property tax exemption, and TriMet payroll tax.

San Antonio nonprofit compliance covering TX periodic report, TX Comptroller exemptions, Bexar County vendor system, City of San Antonio vendor registration, JBSA/DoD contracting, and no TX solicitation registration.

Seattle nonprofit compliance covering WA Secretary of State annual report, WA AG charitable solicitation registration, Seattle business license, King County property tax exemption, and B&O tax.

Texas nonprofit compliance - Public Safety Solicitation Act, sales tax exemption, Comptroller franchise tax filings, and Secretary of State registration cadence.

Washington State charitable solicitation registration with the Secretary of State Charities Program, annual renewal cadence, audit thresholds, and federal grant interaction.

Specific answers to 14 Georgia nonprofit compliance questions covering Secretary of State Charities Division registration, Form C-100, biennial renewal.

12 specific answers to North Carolina nonprofit compliance questions covering Secretary of State Charitable Solicitation Licensing, annual renewal.

Specific answers to 14 Ohio nonprofit compliance questions covering Attorney General Charitable Law Section registration, the annual financial report.