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: 2026-09-20 · 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: 2026-09-20
| 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: 2026-09-20
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 | Arkansas audit requirements |
| California | CA | California audit requirements |
| Colorado | CO | Published after verification |
| Connecticut | CT | Connecticut audit requirements |
| Delaware | DE | Published after verification |
| District of Columbia | DC | Published after verification |
| Florida | FL | Florida audit requirements |
| Georgia | GA | Georgia audit requirements |
| Hawaii | HI | Hawaii audit requirements |
| Idaho | ID | Published after verification |
| Illinois | IL | Illinois audit requirements |
| Indiana | IN | Published after verification |
| Iowa | IA | Published after verification |
| Kansas | KS | Kansas audit requirements |
| Kentucky | KY | Published after verification |
| Louisiana | LA | Published after verification |
| Maine | ME | Published after verification |
| Maryland | MD | Maryland audit requirements |
| Massachusetts | MA | Massachusetts audit requirements |
| Michigan | MI | Michigan audit requirements |
| Minnesota | MN | Minnesota audit requirements |
| Mississippi | MS | Mississippi audit requirements |
| Missouri | MO | Published after verification |
| Montana | MT | Published after verification |
| Nebraska | NE | Published after verification |
| Nevada | NV | Published after verification |
| New Hampshire | NH | New Hampshire audit requirements |
| New Jersey | NJ | New Jersey audit requirements |
| New Mexico | NM | New Mexico audit requirements |
| New York | NY | New York audit requirements |
| 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 | Pennsylvania audit requirements |
| Rhode Island | RI | Rhode Island audit requirements |
| South Carolina | SC | Published after verification |
| South Dakota | SD | Published after verification |
| Tennessee | TN | Tennessee audit requirements |
| Texas | TX | Published after verification |
| Utah | UT | Published after verification |
| Vermont | VT | Published after verification |
| Virginia | VA | Published after verification |
| Washington | WA | Washington audit requirements |
| West Virginia | WV | West Virginia audit requirements |
| Wisconsin | WI | Wisconsin audit requirements |
| Wyoming | WY | Published after verification |
Source for every federal figure on this page: 2 CFR 200.501 · 2 CFR 200.512 · Last verified: 2026-09-20
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: 2026-09-20
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: 2026-09-20
Related pages
The single audit threshold in detail · Single audit glossary · Look up a filed single audit · What a nonprofit audit is
How many nonprofits cross the federal threshold
The federal test is one number — federal awards expended in your fiscal year, measured when the activity occurs (2 CFR 200.502) — and it catches new organizations every year: 1,454 nonprofits filed their first single audit for audit year 2024, out of 22,398 filed in total.
First-time filers are organizations whose earliest audit year in our copy of the FAC data is 2024. Source: Federal Audit Clearinghouse · 2 CFR 200.501 · Data as of 2026-09-20
The detail behind each part of the test:
- What counts toward the single audit threshold
- State nonprofit audit thresholds explained
- State single audit acts: Florida, Texas, New York
- Do 501(c)(3) organizations need an annual audit?
- Why nonprofits need an audit
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