---
kind: "section"
citation: "48 C.F.R. § 237.7701"
title: "48"
number: "237.7701"
heading: "Definition."
url: "https://uscodex.org/cfr/48/237.7701"
---

# §237.7701. Definition.


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.**

## Notes

### Source

Source: 83 FR 16002, Apr. 13, 2018, unless otherwise noted.

### Authority

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

### Source

Source: 56 FR 36424, July 31, 1991, unless otherwise noted.