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