Uniform Guidance 2024+ Update for Nonprofits

Federal grant guidance changed, and older checklists are now wrong in important places.

Effective Date

For fiscal years beginning on or after October 1, 2024, key thresholds changed.

What Changed

Topic	Previous	Current
Single Audit trigger	$750,000 federal expenditures	$1,000,000 federal expenditures
MTDC subaward inclusion	First $50,000 per subaward	First $50,000 per subaward
De minimis indirect rate	10% MTDC	15% MTDC

Practical Impact in GrantLink

1. Review indirect cost assumptions on active federal grants
2. Update internal policies and audit-prep checklists
3. Confirm your reporting and monitoring workflows use the current thresholds

Important Notes

• Award terms can be more restrictive than federal defaults
• State or pass-through requirements may add controls
• Your accountant and auditor should confirm final treatment