FAR 31.702

General.

The OMB Uniform Guidance at 2 CFR part 200 , subpart E and appendix IV, sets forth principles for determining the costs applicable to work performed by nonprofit organizations (as defined in the OMB Uniform Guidance at 2 CFR part 200 ) under contracts (as well as grants and other agreements) with the Government. See 31.108 for exceptions to the cost principles for nonprofit organizations.

Source: acquisition.gov — FAR

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