1. Regulations
  2. title 48
  3. chapter 2
  4. part 219
  5. subpart 219.2
  6. § 219.270-1

View all text of Subpart 219.2 [219.201 - 219.270-3]

219.270-1 - 219.270-1 Definition.

As used in this section—

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.

AUTHORITY: 41 U.S.C. 1303 and 48 CFR chapter 1.

SOURCE: 56 FR 36353, July 31, 1991, unless otherwise noted.

CITE AS: 48 CFR 219.270-1