Code of Federal Regulations · Section
§ 237.7701 — 237.7701 Definition
48 C.F.R. § 237.7701
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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.
Authorizing Statute
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Functions and authority41 U.S.C. § 1303