Fundamental alteration
(z) Fundamental alteration means: (1) A change in the essential nature of a program or activity as defined in this part, including but not limited to an aid, service, benefit, or training; or (2) A cost that a recipient can demonstrate would result in an undue burden. Factors to be considered in making the determination whether the cost of a modification would result in such a burden include: (i) The nature and net cost of the modification needed, taking into consideration the availability of tax credits and deductions, and/or outside financial assistance, for the modification; (ii) The overall financial resources of the facility or facilities involved in the provision of the modification, including: (A) The number of persons aided, benefited, served, or trained by, or employed at, the facility or facilities; and (B) The effect the modification would have on the expenses and resources of the facility or facilities; (iii) The overall financial resources of the recipient, including: (A) The overall size of the recipient; (B) The number of persons aided, benefited, served, trained, or employed by the recipient; and (C) The number, type and location of the recipient's facilities; (iv) The type of operation or operations of the recipient, including: (A) The geographic separateness and administrative or fiscal relationship of the facility or facilities in question to the recipient; and (B) Where the modification sought is employment-related, the composition, structure and functions of the recipient's workforce; and (v) The impact of the modification upon the operation of the facility or facilities, including: (A) The impact on the ability of other participants to receive aid, benefit, service, or training, or of other employees to perform their duties; and (B) The impact on the facility's ability to carry out its mission.