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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22 sections with “OMB Uniform Guidance”

  • FAR 2.101 Definitions.
    …isition. Activity Address Code (AAC) means a distinct six-position code consisting of a combination of alpha and/or numeric characters assigned to identify specific agency offices, units, activities, or organizations by the General Service…
  • FAR 42.703-2 Certificate of indirect costs.
    … the North Atlantic Treaty Organization; (ii) A State or local government subject to the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendices V and VII; (iii) An educational institution (defined as an institution of higher edu…
  • FAR 42.705-3 Educational institutions.
    …ned final indirect cost rates are authorized and used (see paragraph (b) below). (2) The OMB Uniform Guidance at 2 CFR part 200, appendix III assigns each educational institution (defined as an institution of higher education in the OMB Un…
  • FAR 42.003 Cognizant Federal agency.
    …options. For educational institutions (defined as institutions of higher education in the OMB Uniform Guidance at 2 CFR part 200, subpart A, and 20 U.S.C. 1001) and nonprofit organizations (as defined in the OMB Uniform Guidance at 2 CFR pa…
  • FAR 42.101 Contract audit responsibilities.
    …rements. For educational institutions (defined as institutions of higher education in the OMB Uniform Guidance at 2 CFR part 200, subpart A, and 20 U.S.C. 1001) and nonprofit organizations (as defined in the OMB Uniform Guidance at 2 CFR pa…
  • FAR 52.215-2 Audit and Records—Negotiation.
    …ent, incentive, time-and-materials, labor-hour, or price redeterminable contract, or any combination of these, the Contractor shall maintain and the Contracting Officer, or an authorized representative of the Contracting Officer, shall have…
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    … unit of an educational institution (defined as an institution of higher education in the OMB Uniform Guidance at 2 CFR part 200, subpart A and 20 U.S.C. 1001) is required to submit a Disclosure Statement, disclose in writing the Contractor…
  • FAR 52.249-5 Termination for Convenience of the Government (Educational and Other Nonprofit Institutions).
    …ntracts with Educational Institutions (defined as institutions of higher education in the OMB Uniform Guidance in 2 CFR part 200, subpart A, and 20 U.S.C. 1001), as in effect on the date of the contract, shall govern all costs claimed, agre…
  • DFARS 252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.
    …Deployed Outside the United States (Aug 2025) (a) Definitions. As used in this clause— Combatant Commander means the commander of a unified or specified combatant command established in accordance with 10 U.S.C. 161. Contractors authoriz…
  • FAR 31.108 Contracts with nonprofit organizations.
    …ocal governments (see subpart 31.6), and those nonprofit organizations exempted under the OMB Uniform Guidance at 2 CFR part 200, appendix VIII (see subpart 31.2 for the cost principles applicable to nonprofit organizations exempt from the …
  • FAR 31.302 General.
    The OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix III, provides principles for determining the costs applicable to research and development, training, and other work performed by educational institutions (defined as institu…
  • FAR 31.303 Requirements.
    …ntracts with educational institutions (defined as institutions of higher education in the OMB Uniform Guidance at 2 CFR part 200, subpart A, and 20 U.S.C. 1001) shall be deemed to refer to, and shall have the allowability of costs determine…
  • 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 …
  • FAR 15.209 Solicitation provisions and contract clauses.
    …it and Records-Negotiation (10 U.S.C. 3841, 41 U.S.C. 4706, and Audit Requirements in the OMB Uniform Guidance at 2 CFR part 200, subpart F) , in solicitations and contracts except those for— (i) Acquisitions not exceeding the simplified a…
  • FAR 16.307 Contract clauses.
    … institution, a State or local government, or a nonprofit organization exempted under the OMB Uniform Guidance at 2 CFR part 200, appendix VIII, the contracting officer shall use the clause at 52.216-7 with its Alternate IV. (b) The contra…
  • FAR 31.104 Contracts with educational institutions.
    …erformed by educational institutions (defined as institutions of higher educations in the OMB Uniform Guidance at 2 CFR part 200, subpart A, and 20 U.S.C. 1001). (a) The contracting officer shall incorporate the cost principles and procedu…
  • FAR 31.105 Construction and architect-engineer contracts.
    …d local governments (see 31.107), and nonprofit organizations except those exempted under OMB Uniform Guidance at 2 CFR part 200, appendix VIII (see 31.108) for construction management or construction, alteration or repair of buildings, bri…
  • FAR 31.602 General.
    The OMB Uniform Guidance at 2 CFR part 200, subpart E and appendices V and VII sets forth the principles for determining the allowable costs of contracts and subcontracts with State, local, and federally recognized Indian tribal governments…
  • FAR 31.603 Requirements.
    …e the allowability of costs determined by the contracting officer in accordance with, the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendices V and VII, in effect on the date of the contract. (b) Agencies are not expected to p…
  • FAR 31.703 Requirements.
    …e the allowability of costs determined by the contracting officer in accordance with, the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix IV in effect on the date of the contract. (b) Agencies are not expected to place addit…
  • FAR 42.705-4 State and local governments.
    The OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix V, concerning cost principles for state and local governments (see Subpart 31.6) establishes the cognizant agency concept and the procedures for determining a cognizant agen…
  • FAR 42.705-5 Nonprofit organizations other than educational and state and local governments.
    See the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix IV; but see appendix VIII for nonprofit organizations exempt from subpart E).

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.