GroundRules
2 CFR 1000.306: Cost sharing or matching.
Where this section sits in the code
- Title 2—Federal Financial Assistance
- Subtitle B—Federal Agency Regulations for Grants and Agreements
- CHAPTER X—DEPARTMENT OF TREASURY
- PART 1000—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS
Notwithstanding 2 CFR 200.306(e), Low Income Taxpayer Clinic grantees may use the rates found in 26 U.S.C. 7430 so long as:
(a) The grantee is funded to provide controversy representation;
(b) The services are provided by a qualified representative, which includes any individual, whether or not an attorney, who is authorized to represent taxpayers before the Internal Revenue Service or an applicable court;
(c) The qualified representative is not a student; and
(d) The qualified representative is acting in a representative capacity and is advocating for a taxpayer.
Collected 2026-08-27T02:23:42Z. Source file · JSON