Mandatory Social Security and Medicare Coverage - Internal Revenue Service (IRS) Regulations 26 USC 3121

Election Worker Reporting - IRS Revenue Ruling 2000-6

Federal-State Reference Guide - Publication 963

OMB Circulars

• A-21 – Cost Principles for Educational Institutions

• A-87 - Cost Principles for State, Local and Indian Tribe Governments

• A-102 - Grants & Cooperative Agreements with State & Local Governments

• A-110 – Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations

• A-122 – Cost Principles for Nonprofit Organizations

• A-133 - Audits of States, Local Governments & Non-Profit Organizations