The thresholds changed in 2024. Most checklists, templates and consultants never updated. Find out where you actually stand in about ninety seconds.
Watching: OMB proposed rule, comments closed 13 July 2026
Total federal money you spent in your fiscal year, including pass-through from a state or another nonprofit.
Enter your federal spend to see where you stand.
The 2024 revision moved this line up from the old trigger, so some organisations that needed an audit last year no longer do.
Your modified total direct cost base, roughly your direct costs less equipment and the part of each subaward above $50,000.
a year in indirect recovery you can claim without negotiating a rate, if your awards allow indirect and you have not already elected a rate.
2 CFR 200.414. The de minimis rate applies to MTDC, not to your whole budget. Some funders cap indirect below this by statute, and your election has to be documented and applied consistently.
If a checklist, template or advisor is still quoting the struck-through figure, it predates the revision. That is the fastest way to tell whether guidance you are holding is current. Each citation links to the live eCFR text.
Two questions, one map. Which states run their own grant management framework on top of the federal rules, and which states require you to register before you solicit a dollar.
All three circulate in AI-generated compliance material sold to nonprofits. Open each card. A funder who checks a citation and finds nothing there has learned something about the organisation that quoted it.
The knowledge on this page stays free and open. Add your email and we will send the things worth gating:
Right now 2 CFR is guidance that agencies adopt. The proposed rule would make it regulation. It is not final, and it does not apply to your awards today. We are watching the docket so you do not have to.
Proposed rule enters the Federal Register at 91 FR 32198.
Forty five days for the public and the sector to respond.
OMB is reviewing the docket. This is where it sits today.
No date announced. If it lands, every guide written before it goes stale at once.
Two numbers decide it. Three consecutive years of not filing revokes exempt status automatically, and that is the single most avoidable way a nonprofit loses everything.
Late filing runs $25 to $130 per day depending on organisation size. The 990-EZ needs both tests met, not either one.
Gross receipts normally at or under $50K. The electronic postcard, eight fields, no financials.
Receipts under $200K and assets under $500K. Both tests must be met.
Above either 990-EZ limit. The full return, schedules included.
These are the three rules we hold ourselves to, stated in public so you can hold us to them too.
Every figure traces to the Federal Register, the Code of Federal Regulations, a state statute or an IRS instruction. Never to another summary, and never to a model’s recollection of one.
Each page carries the date its citations were last checked. If that date falls outside the current quarter, the page comes down until somebody rechecks it.
When we get something wrong we log it with the date and what changed. Silent edits are how a resource quietly becomes untrustworthy.
A free twenty minute readiness review. We check your public filings before the call and walk you through it. No deck, no obligation, and you keep the scorecard either way.
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