PocketGuide To A-122

PocketGuide To A-122

Cost Principles for Non-Profit Organizations:
How To Determine Allowable Costs

102 pages


Purchase Online or by Mail.

Brief Description

OMB Circular A-122 contains the principles for determining allowable and unallowable costs (direct and indirect) applicable to grants, contracts and cooperative agreements (often referred to as “sponsored agreements”) with Nonprofit Organizations. A-122 is typically incorporated into a sponsored agreement by reference, either in the award document or in governing Federal agency regulations. Once incorporated it becomes an official “compliance” document.
A-122 applies to nonprofit organizations other than educational institutions, academic health centers
and nonprofit hospitals.


Brief History of PocketGuide To A-122

This is the 2nd edition but is the first edition available for sale to the general public. This PocketGuide
has applicability to thousands of nonprofit organizations entities and the CENTER for Grant and Contract Studies is pleased to finally make it available.


  • Appendix A: General Principles
  • Appendix B: Selected Items of Cost
  • Appendix C: Non-profit Organizations Not Subject to this Circular



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