24 C.F.R. § 5.107
§ 5.107 Audit requirements for non-profit organizations. (24 CFR Part 5)
Operative Text
Non-profit organizations subject to regulations in the part 200 and part 800 series of title 24 of the CFR shall comply with the audit requirements of 2 CFR part 200, subpart F. For HUD programs, a non-profit organization is the mortgagor or owner (as these terms are defined in the regulations in the part 200 and part 800 series) and not a related or affiliated organization or entity.
Under § 5.107, non-profit organizations that participate in certain HUD housing programs governed by the Part 200 and Part 800 series of Title 24 are required to meet the audit standards set out in 2 CFR Part 200, Subpart F—commonly known as the Uniform Guidance audit requirements. For purposes of these HUD programs, the non-profit subject to this audit obligation is specifically the entity that holds the mortgage or ownership interest, as those roles are defined in the applicable regulations, rather than any related or affiliated organizations. This provision draws a clear boundary around which entity bears the audit responsibility.
Plain English — not legal advice.
Property owners and managers operating as non-profit mortgagors or owners under HUD's Part 200 or Part 800 series programs generally ensure they are conducting audits that satisfy the requirements of 2 CFR Part 200, Subpart F, as mandated by § 5.107. Compliant operators typically maintain clear organizational records that distinguish the mortgagor or owner entity from any related or affiliated organizations, since § 5.107 places audit obligations on the direct ownership entity alone. Keeping documentation that demonstrates which entity holds the HUD-recognized ownership or mortgage interest is a common practice among operators seeking to remain in compliance.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
While § 5.107 primarily governs the financial oversight obligations of non-profit housing owners rather than tenant rights directly, tenants living in HUD-assisted properties owned by non-profits may find it relevant to understand that their landlord is subject to federal audit requirements under 2 CFR Part 200, Subpart F. If there are concerns about whether a non-profit owner is meeting its compliance obligations under § 5.107, tenants can raise those concerns with HUD's local field office or a tenant-rights organization familiar with federally assisted housing. Understanding which entity qualifies as the owner or mortgagor under the Part 200 and Part 800 series can also be relevant when identifying the responsible party in a housing dispute.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated September 3, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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