48 CFR §237.7701

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

As used in this subpart— Nonprofit organization means any organization that is—

(1) Described in section 501(c) of the Internal Revenue Code of 1986; and

(2) Exempt from tax under section 501(a) of that Code.