OMB A-122
Cost Principles for Non-Profit Organizations
sitio web 6 de 11 
Sitio Web (URL): http://www.whitehouse.gov/omb/circulars/a122/a122.html
The Office of Management and Budget (OMB) revises OMB Circular A-122 by amending the definition for equipment; requiring the breakout of indirect costs into two categories (facilities and administration) for certain non-profit organizations; modifying the multiple allocation basis; and, clarifying the treatment of certain cost items.