2 CFR §910.122

1. (a)For DOE, unless otherwise noted in this part, the definition of Non-Federal entity found in 2 CFR 200.1 is expanded to include for-profit organizations in addition to states, local governments, Indian tribes, institutions of higher education (IHE), and nonprofit organizations.
2. (b)A for-profit organization is defined as one that distributes any profit not reinvested into the business as profit or dividends to its employees or shareholders.