 OMB Circular A @-@ 122 , “ Cost Principles for Non @-@ Profit Organizations ” ( 2 CFR part 230 ) - Non @-@ profit organizations are subject to this circular , except those non @-@ profit organizations listed in OMB Circular A @-@ 122 , Attachment C that are subject to the commercial cost principles contained in the Federal Acquisition Regulation ( FAR ) . 
