48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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35 sections with “Contribution”

  • FAR 31.205-8 Contributions or donations.
    Contributions or donations, including cash, property and services, regardless of recipient, are unallowable, except as provided in 31.205-1(e)(3).
  • FAR 22.406-2 Wages, fringe benefits, and overtime.
    …or mechanic, or deducted from payments under the conditions set forth in 29 CFR 3.5. (2) Contributions (except those required by Federal, State, or local law) the contractor makes irrevocably to a trustee or a third party under any bona fi…
  • FAR 27.408 Cosponsored research and development activities.
    …ving cosponsored research and development that require the contractor to make substantial contributions of funds or resources (e.g., by cost-sharing or by repayment of nonrecurring costs), and the contractor's and the Government's respectiv…
  • FAR 31.205-6 Compensation for personal services.
    …ts are unallowable. (However, payments for increased employee income or Federal Insurance Contributions Act taxes incident to allowable reimbursed relocation costs are allowable under 31.205-35(a)(10).) (f) Bonuses and incentive compensati…
  • FAR 52.216-7 Allowable Cost and Payment.
    …ause, with respect to pension, deferred profit sharing, and employee stock ownership plan contributions), the term costs includes only— (i) Those recorded costs that, at the time of the request for reimbursement, the Contractor has paid by…
  • FAR 31.001 Definitions.
    …o be paid, or the basis for determining such benefits, are established in advance and the contributions are intended to provide the stated benefits. Defined-contribution pension plan means a pension plan in which the contributions to be ma…
  • FAR 52.232-16 Progress Payments.
    …t request to the Government. (3) The Government will exclude accrued costs of Contractor contributions under employee pension plans until actually paid unless— (i) The Contractor's practice is to make contributions to the retirement fund …
  • FAR 15.404-4 Profit.
    … and technical effort involved. (B) Conversion direct labor. This subfactor measures the contribution of direct engineering, manufacturing, and other labor to converting the raw materials, data, and subcontracted items into the contract it…
  • FAR 31.205-44 Training and education costs.
    … donation of facilities or other properties, scholarships, and fellowships are considered contributions and are unallowable. (e) Training or education costs for other than bona fide employees are unallowable, except that the costs incurred…
  • FAR 32.503-6 Suspension or reduction of payments.
    …gress payments so long as they are disputed. (3) Determinations of delinquency in making contributions under employee pension, profit sharing, or stock ownership plans, and exclusion of costs for such contributions from progress payment re…
  • FAR 32.804 Extent of assignee's protection.
    … or for failure to comply with, the terms of the contract. (iv) Taxes or social security contributions. (v) Withholding or nonwithholding of taxes or social security contributions. (c) In some circumstances, a setoff may be appropriate e…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …cipality to provide those services in a particular geographical region; and philanthropic contributions. This report shall be acknowledged or rejected in eSRS by the Contracting Officer who approved the plan. This report shall be submitted …
  • FAR 52.222-6 Construction Wage Rate Requirements.
    …n accordance with the wage determination applicable to the primary site of the work. (2) Contributions made or costs reasonably anticipated for bona fide fringe benefits under section 1(b)(2) of the Construction Wage Rate Requirements stat…
  • DFARS 227.7008 Settlement of indemnified claims.
    …ing payment for past infringement shall not be made without the consent of, and equitable contribution by, each indemnifying contractor involved, unless such settlement is determined to be in the best interests of the Government and is coor…
  • FAR 15.601 Definitions.
    …ng offered for further development and that may be submitted as an unsolicited proposal. Contribution means a concept, suggestion, or idea presented to the Government for its use with no indication that the source intends to devote any fur…
  • FAR 15.603 General.
    …e offeror. (b) Advertising material, commercial product or commercial service offers, or contributions, as defined in 15.601, or routine correspondence on technical issues, are not unsolicited proposals. (c) A valid unsolicited proposal m…
  • FAR 15.604 Agency points of contact.
    …; or grant programs. (4) Agency points of contact for information regarding advertising, contributions, and other types of transactions similar to unsolicited proposals. (5) Information sources on agency objectives and areas of potential …
  • FAR 15.606-2 Evaluation.
    …2) Overall scientific, technical, or socioeconomic merits of the proposal; (3) Potential contribution of the effort to the agency's specific mission; (4) The offeror's capabilities, related experience, facilities, techniques, or unique co…
  • FAR 19.001 Definitions.
    … business located in the United States or its outlying areas and that makes a significant contribution to the U.S. economy through payment of taxes and/or use of American products, material and/or labor, etc. “Concern” includes but is not l…
  • FAR 19.704 Subcontracting plan requirements.
    …cipality to provide those services in a particular geographical region; and philanthropic contributions. Once a contractor's commercial plan has been approved, the Government shall not require another subcontracting plan from the same contr…
  • FAR 22.401 Definitions.
    … been so certified by that Administration. Wages means the basic hourly rate of pay; any contribution irrevocably made by a contractor or subcontractor to a trustee or to a third person pursuant to a bona fide fringe benefit fund, plan, or…
  • FAR 22.406-6 Payrolls and statements.
    …tios of laborers, apprentices, or trainees, to journeymen. (2) Fringe benefits payments, contributions made, or costs incurred on other than a weekly basis shall be considered as a part of weekly payments to the extent they are creditable …
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    …he contractor were providing the service (but see paragraph (f) of this subsection). (f) Contributions by the contractor to an employee organization, including funds from vending machine receipts or similar sources, are allowable only to t…
  • FAR 31.205-22 Lobbying and political activity costs.
    … or local election, referendum, initiative, or similar procedure, through in kind or cash contributions, endorsements, publicity, or similar activities; (2) Establishing, administering, contributing to, or paying the expenses of a politica…
  • FAR 31.205-35 Relocation costs.
    …ing an unexpired lease. (10) Payments for increased employee income or Federal Insurance Contributions Act (26 U.S.C. chapter 21) taxes incident to allowable reimbursed relocation costs. (11) Payments for spouse employment assistance. (b…
  • FAR 31.603 Requirements.
    … social, dining, or country club or organization. (6) Costs of alcoholic beverages. (7) Contributions or donations, regardless of the recipient. (8) Costs of advertising designed to promote the contractor or its products. (9) Costs of p…
  • FAR 41.501 Solicitation provision and contract clauses.
    …ay a nonrefundable, nonrecurring membership fee, a charge for initiation of service, or a contribution for the cost of facilities construction. The Government may provide for inclusion of such agreed amount or fee as a part of the connectio…
  • FAR 49.202 Profit.
    …Amount and source of capital and extent of risk assumed; (5) Inventive and developmental contributions, and cooperation with the Government and other contractors in supplying technical assistance; (6) Character of the business, including …
  • FAR 52.222-8 Payrolls and Basic Records.
    …worker, his or her correct classification, hourly rates of wages paid (including rates of contributions or costs anticipated for bona fide fringe benefits or cash equivalents thereof of the types described in 40 U.S.C. 3141(2)(B) (Construct…
  • FAR 52.241-12 Nonrefundable, Nonrecurring Service Charge.
    … Contractor require that a customer pay (1) a charge for the initiation of service, (2) a contribution in aid of construction, or (3) a nonrefundable membership fee. This charge may be in addition to or in lieu of a connection charge. There…
  • DFARS 215.404-71-4 Facilities capital employed.
    …the facilities capital, such as physical age, undepreciated value, idleness, and expected contribution to future defense needs; and (B) The contractor's level of investment in defense related facilities as compared with the portion of the …
  • DFARS 232.072-2 Appropriate information.
    … (8) Statement of all state, local, and Federal tax accounts, including special mandatory contributions, e.g., environmental superfund. (9) Description and explanation of the financial effect of issues such as— (i) Leases, deferred purcha…
  • DFARS 241.202 Procedures.
    …y pay certain nonrefundable, nonrecurring charges including service initiation charges, a contribution in aid of construction, membership fees, and charges required by the supplier's rules and regulations to be paid by the customer. If poss…
  • DFARS 252.227-7041 Additional postaward requirements for Small Business Technology Transfer Program.
    …he United States; (2) Operates primarily within the United States or makes a significant contribution to the U.S. economy through payment of taxes or use of American products, materials, or labor; and (3) Is either— (i) A nonprofit insti…
  • DFARS 252.239-7011 Special construction and equipment charges.
    …ment credit for the value of the facilities or equipment attributable to the Government's contribution. Determine the value of the facilities and equipment on the basis of their foreseeable reuse by the Contractor at the time their use is d…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.