{"data":{"id":"us/2-cfr-1000.306","jurisdiction":"us","citation":"2 CFR 1000.306","heading":"Cost sharing or matching.","body":"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:\n(a) The grantee is funded to provide controversy representation;\n(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;\n(c) The qualified representative is not a student; and\n(d) The qualified representative is acting in a representative capacity and is advocating for a taxpayer.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-2.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:42Z","sha256":"f93607ad904c3f6281748ac659eadf0e1f7a23cc55c75e168a905419164638c6","source_id":"us-cfr","stale":true,"prev":"us/2-cfr-1000.10","next":"us/2-cfr-1000.337"},"notice":"GroundRules: Original legal text. Not legal advice."}