Subpart E: Cost principles 2024 Uniform Guidance · effective Oct 1, 2024

2 CFR 200.409: Special considerations

2 CFR 200.409 sets one requirement for organizations that receive federal grants and cooperative agreements. Applies when you build your application and budget, and to every cost you charge after award.

Shows up in your application: Applicant informationBudget

What 2 CFR 200.409 requires

1. General

What you must do

Apply the cost provisions that match the applicant's entity type: direct and indirect cost rules (§§ 200.412-200.415) apply generally; §§ 200.416-200.417 apply special considerations for states, local governments, and Indian Tribes; §§ 200.418-200.419 apply special considerations for IHEs; certain items of cost in Subpart E apply only to certain recipient types.

When it applies

Determining which cost principles govern a given applicant's budget

Applicant informationBudget
Grantable compliance database

Ask how 2 CFR 200.409 applies to your application

Upload the funding notice and your draft budget or narrative, and ask. Grantable answers from its compliance database of federal, agency and state rules, with citations.

Ask Grantable free Free grant budget template

Sections 2 CFR 200.409 refers to

Sections that refer to 2 CFR 200.409

Regulation text of 2 CFR 200.409

+

Other sections in this part describe special considerations and requirements applicable to states, local governments, Indian Tribes, and IHEs. In addition, certain provisions among the items of cost in this subpart are only applicable to certain types of recipients and subrecipients, as specified in the following sections:

(a) Direct and Indirect Costs (§§ 200.412-200.415);

(b) Special Considerations for States, Local Governments and Indian Tribes (§§ 200.416 and 200.417); and

(c) Special Considerations for Institutions of Higher Education (§§ 200.418 and 200.419).

Source: eCFR · checked Sep 17, 2026

Questions about 2 CFR 200.409

What does 2 CFR 200.409 require?

Apply the cost provisions that match the applicant's entity type: direct and indirect cost rules (§§ 200.412-200.415) apply generally; §§ 200.416-200.417 apply special considerations for states, local governments, and Indian Tribes; §§ 200.418-200.419 apply special considerations for IHEs; certain items of cost in Subpart E apply only to certain recipient types.

When does 2 CFR 200.409 apply?

Determining which cost principles govern a given applicant's budget.

Plain-English summaries for information only, not legal advice. Always check the regulation text, your award terms and your agency’s guidance.