Nonprofit Audit Requirements
A nonprofit must have a federal single audit when it spends $1,000,000 in federal awards expended for a fiscal year beginning on or after October 1, 2024, and $750,000 for fiscal years that began earlier (2 CFR 200.501). Below that amount an audit may still be required by state law, a funder, a lender or the organization's own bylaws.
Last verified: 2026-09-16 · Sources are linked on every fact below.
When does a nonprofit need an audit?
A nonprofit needs a federal single audit when it expends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024, or $750,000 for fiscal years that began earlier. Below that amount an audit may still be required by state law, by a funder, by a lender or by the organization's own bylaws.
Source: 2 CFR 200.501 · Last verified: 2026-09-16
| Fiscal year beginning | Federal awards expended | Rule |
|---|---|---|
| Before October 1, 2024 | $750,000 or more | 2 CFR 200.501 |
| On or after October 1, 2024 | $1,000,000 or more | 2 CFR 200.501 |
When is a single audit due?
The single audit reporting package and data collection form are due the earlier of 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period.
Source: 2 CFR 200.512 · Last verified: 2026-09-16
Which states require nonprofit audits?
Many states add their own audit or financial review requirement, usually attached to charitable solicitation registration, and the amounts differ from state to state. AuditRadar publishes a state page only after that state's own statute or rule has been read and cited, so the table below links only the states that have been verified.
A state page appears here as soon as its rule has been checked against the state's own published statute or regulation and dated. Nothing in the table below asserts a state threshold that has not been verified.
| State | Code | State page |
|---|---|---|
| Alabama | AL | Published after verification |
| Alaska | AK | Published after verification |
| Arizona | AZ | Published after verification |
| Arkansas | AR | Published after verification |
| California | CA | Published after verification |
| Colorado | CO | Published after verification |
| Connecticut | CT | Published after verification |
| Delaware | DE | Published after verification |
| District of Columbia | DC | Published after verification |
| Florida | FL | Published after verification |
| Georgia | GA | Published after verification |
| Hawaii | HI | Published after verification |
| Idaho | ID | Published after verification |
| Illinois | IL | Published after verification |
| Indiana | IN | Published after verification |
| Iowa | IA | Published after verification |
| Kansas | KS | Published after verification |
| Kentucky | KY | Published after verification |
| Louisiana | LA | Published after verification |
| Maine | ME | Published after verification |
| Maryland | MD | Published after verification |
| Massachusetts | MA | Published after verification |
| Michigan | MI | Published after verification |
| Minnesota | MN | Published after verification |
| Mississippi | MS | Published after verification |
| Missouri | MO | Published after verification |
| Montana | MT | Published after verification |
| Nebraska | NE | Published after verification |
| Nevada | NV | Published after verification |
| New Hampshire | NH | Published after verification |
| New Jersey | NJ | Published after verification |
| New Mexico | NM | Published after verification |
| New York | NY | Published after verification |
| North Carolina | NC | Published after verification |
| North Dakota | ND | Published after verification |
| Ohio | OH | Published after verification |
| Oklahoma | OK | Published after verification |
| Oregon | OR | Published after verification |
| Pennsylvania | PA | Published after verification |
| Rhode Island | RI | Published after verification |
| South Carolina | SC | Published after verification |
| South Dakota | SD | Published after verification |
| Tennessee | TN | Published after verification |
| Texas | TX | Published after verification |
| Utah | UT | Published after verification |
| Vermont | VT | Published after verification |
| Virginia | VA | Published after verification |
| Washington | WA | Published after verification |
| West Virginia | WV | Published after verification |
| Wisconsin | WI | Published after verification |
| Wyoming | WY | Published after verification |
Source for every federal figure on this page: 2 CFR 200.501 · 2 CFR 200.512 · Last verified: 2026-09-16
What is the Single Audit Act?
The Single Audit Act is the 1984 federal law, amended in 1996, that requires a single organization-wide audit instead of separate audits of each federal program. It is codified at 31 U.S.C. 7501 to 7507 and is implemented by the Uniform Guidance at 2 CFR part 200, subpart F.
Source: 31 U.S.C. 7501 · 2 CFR part 200, subpart F · Last verified: 2026-09-16
What does the auditor test in a single audit?
The scope is set by 2 CFR 200.514: the auditor audits the financial statements and the schedule of expenditures of federal awards, gains an understanding of internal control over compliance for major programs and tests it, and determines whether the organization complied with the requirements that have a direct and material effect on each major program. Which programs are major is decided by the risk-based approach in 2 CFR 200.518.
Source: 2 CFR 200.514 · 2 CFR 200.518 · 2 CFR 200.516 · Last verified: 2026-09-16
Related pages
The single audit threshold in detail · Single audit glossary · Look up a filed single audit · What a nonprofit audit is