Part 48 of the CFR contains regulations governing federal contracts (not
grants), and is otherwise known as the Federal Acquisition Regulations.  The
federal cost principles for non-profits, covering allowability of costs under
both grants and contracts, are contained in OMB Circular A-122.  [Cost
principles for federal awards to educational institutions are in A-21; to
State agencies in A-87; and to for-profits in part 31.2 of the FAR--i.e., 48
CFR 31.2.]  Administrative standards for grants to non-profits are found in
OMB Circular A-110 and the so-called "common rule" mechanism by which each
agency publishes A-110 (with modifications) in the relevant section of the
CFR that pertains to that agency.  For example, HHS publishes its regulations
in part 45 (for the most part), so its implementation of A-110 is found in 45
CFR 74.

Hope this helps!  (Incidentally, most of the OMB circulars are now on the web
via OMB's home page; I don't remember the address but it is easy to find.)

***************************************************
William Sellers
Director, Research and Sponsored Programs
Wright State University, 122 Allyn Hall
Dayton, OH  45435
Voice: 513-873-2709/FAX: 513-873-3781
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