2 CFR § 2600.101 - Indirect costs exception to 2 CFR 200.414.

---
identifier: "/us/cfr/t2/s2600.101"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 2600.101 - Indirect costs exception to 2 CFR 200.414."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "2600.101"
section_name: "Indirect costs exception to 2 CFR 200.414."
chapter_name: "NATIONAL ARCHIVES AND RECORDS ADMINISTRATION"
part_number: "2600"
part_name: "UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 44 U.S.C. 2104(a); 44 U.S.C. 2501-2506; 75 FR 66317 (Oct. 28, 2010); 2 CFR 200."
regulatory_source: "79 FR 76079, Dec. 19, 2014, unless otherwise noted."
cfr_part: "2600"
---


# 2600.101 Indirect costs exception to 2 CFR 200.414.

As approved by the Archivist of the United States, the National Archives does not permit grant recipients to use allocated funds from NARA or NHPRC for indirect costs. Grant recipients may use cost sharing to cover indirect costs instead. NARA's policies on indirect costs are located at *http://www.archives.gov/nhprc*, and are included in grant opportunity announcements.

(Authority: 44 U.S.C. 2103-04, 2 CFR part 200)