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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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97 sections with “organization costs”: the first 40

  • FAR 31.205-27 Organization costs.
    …agraph (b) of this section, expenditures in connection with (1) planning or executing the organization or reorganization of the corporate structure of a business, including mergers and acquisitions, (2) resisting or planning to resist the r…
  • FAR 31.103 Contracts with commercial organizations.
    … for supplies, services, or experimental, developmental, or research work negotiated with organizations other than educational institutions (see 31.104), construction and architect-engineer contracts (see 31.105), State and local government…
  • FAR 52.226-6 Promoting Excess Food Donation to Nonprofit Organizations.
    …ibed in 26.404, insert the following clause: Promoting Excess Food Donation to Nonprofit Organizations (JUN 2020) (a) Definitions. As used in this clause— Apparently wholesome food means food that meets all quality and labeling standards…
  • DFARS 245.302 Contracts with foreign governments or international organizations.
    … contractor may use Government property on work for foreign governments and international organizations only when approved in writing by the contracting officer having cognizance of the property. The contracting officer may grant approval, …
  • FAR 31.205-12 Economic planning costs.
    …s business. Economic planning costs are allowable. Economic planning costs do not include organization or reorganization costs covered by 31.205-27. See 31.205-38 for market planning costs other than economic planning costs.
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    …asonable and allocable costs of doing business with a foreign government or international organization, even though such costs might not be recognized in the same amounts in pricing other defense contracts. Examples of such costs include, b…
  • FAR 31.108 Contracts with nonprofit organizations.
    …des principles and standards for determining costs applicable to contracts with nonprofit organizations other than educational institutions (see subpart 31.3), State and local governments (see subpart 31.6), and those nonprofit organization…
  • FAR 31.205-1 Public relations and advertising costs.
    … costs include the costs of media time and space, purchased services performed by outside organizations, as well as the applicable portion of salaries, travel, and fringe benefits of employees engaged in the functions and activities identif…
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    …t for the costs of employees' participation in company sponsored sports teams or employee organizations designed to improve company loyalty, team work, or physical fitness. (d)(1) The allowability of food and dormitory losses are determine…
  • FAR 42.703-2 Certificate of indirect costs.
    …waiver may be appropriate for a contract with— (i) A foreign government or international organization, such as a subsidiary body of the North Atlantic Treaty Organization; (ii) A State or local government subject to the OMB Uniform Guidan…
  • DFARS 215.404-72 Modified weighted guidelines method for nonprofit organizations other than FFRDCs.
    (a) Definition. As used in this subpart, a nonprofit organization is a business entity— (1) That operates exclusively for charitable, scientific, or educational purposes; (2) Whose earnings do not benefit any private shareholder or indivi…
  • FAR 2.101 Definitions.
    …or numeric characters assigned to identify specific agency offices, units, activities, or organizations by the General Services Administration for civilian agencies and by the Department of Defense for defense agencies. Adequate evidence m…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …result in contracts that are subject to the cost principles for contracts with commercial organizations (see subpart 31.2). (i) Waiver of Facilities Capital Cost of Money. If the prospective contractor does not propose facilities capital c…
  • FAR 27.302 Policy.
    …ions under 35 U.S.C. 202(a)(iv) for agreements with small business concerns and nonprofit organizations are limited to inventions occurring under the above two programs; or (v) Pursuant to statute or in accordance with agency regulations. …
  • FAR 31.001 Definitions.
    …ing a cost accounting period. Cost objective means (except for subpart 31.6) a function, organizational subdivision, contract, or other work unit for which cost data are desired and for which provision is made to accumulate and measure the…
  • FAR 31.205-26 Material costs.
    …, allowance may be at price when— (1) It is the established practice of the transferring organization to price interorganizational transfers at other than cost for commercial work of the contractor or any division, subsidiary or affiliate …
  • FAR 31.205-43 Trade, business, technical, and professional activity costs.
    … of costs are allowable: (a) Memberships in trade, business, technical, and professional organizations. (b) Subscriptions to trade, business, professional, or other technical periodicals. (c) When the principal purpose of a meeting, conv…
  • FAR 31.205-47 Costs related to legal and other proceedings.
    … or the prosecution of claims or appeals against the Federal Government (see 2.101). (2) Organization, reorganization, (including mergers and acquisitions) or resisting mergers and acquisitions (see also 31.205-27). (3) Defense of antitru…
  • FAR 52.203-12 Limitation on Payments to Influence Certain Federal Transactions.
    …ing any Federal contract, grant, loan, or cooperative agreement. Indian tribe and tribal organization have the meaning provided in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b) and include Alaskan…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …ces for solicitation purposes (e.g., existing company source lists, SAM, veterans service organizations, the National Minority Purchasing Council Vendor Information Service, the Research and Information Division of the Minority Business Dev…
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    …termined that the variety has been reproduced with recognized characteristics. Nonprofit organization means a university or other institution of higher education or an organization of the type described in section 501(c)(3) of the Internal…
  • DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.
    …he list of critical items is at FAR 25.105. Designated country means— (1) A World Trade Organization Government Procurement Agreement (WTO GPA) country (Armenia, Aruba, Australia, Austria, Belgium, Bulgaria, Canada, Croatia, Cyprus, Czech…
  • FAR 9.406-1 General.
    …itiated, or carried out the wrongdoing, and the kind of positions within the contractor's organization held by the individual involved in the wrongdoing. (13) Whether the wrongdoing was pervasive within the contractor's organization. (14)…
  • FAR 16.307 Contract clauses.
    …e the clause at 52.216-7 with its Alternate III. (5) If the contract is with a nonprofit organization other than an educational institution, a State or local government, or a nonprofit organization exempted under the OMB Uniform Guidance a…
  • FAR 31.205-14 Entertainment costs.
    …ny other cost principle. Costs of membership in social, dining, or country clubs or other organizations having the same purposes are also unallowable, regardless of whether the cost is reported as taxable income to the employees.
  • FAR 31.205-17 Idle facilities and idle capacity costs.
    …hen acquired and are now idle because of changes in requirements, production economies, reorganization, termination, or other causes which could not have been reasonably foreseen. (Costs of idle facilities are allowable for a reasonable per…
  • FAR 31.205-22 Lobbying and political activity costs.
    … paying the expenses of a political party, campaign, political action committee, or other organization established for the purpose of influencing the outcomes of elections; (3) Any attempt to influence (i) the introduction of Federal, stat…
  • FAR 31.205-33 Professional and consultant service costs.
    …of compensation, and nature and amount of other expenses, if any) with the individuals or organizations providing the services and details of actual services performed; (2) Invoices or billings submitted by consultants, including sufficien…
  • FAR 31.205-36 Rental costs.
    …. (3) Charges in the nature of rent for property between any divisions, subsidiaries, or organization under common control, to the extent that they do not exceed the normal costs of ownership, such as depreciation, taxes, insurance, facili…
  • FAR 31.205-42 Termination costs.
    … those incurred for initial plant rearrangement and alterations, management and personnel organization, and production planning. They do not include special machinery and equipment and starting load costs. (3) When initial costs are includ…
  • FAR 31.205-46 Travel costs.
    …fication for use of the higher amounts must be approved by an officer of the contractor's organization or designee to ensure that the authority is properly administered and controlled to prevent abuse. (iii) If it becomes necessary to exer…
  • FAR 42.801 Notice of intent to disallow costs.
    …l furnish copies to all contracting officers cognizant of any segment of the contractor's organization. (e) If the notice involves elements of indirect cost, it shall not be issued without coordination with the contracting officer or audit…
  • FAR 52.242-4 Certification of Final Indirect Costs.
    …use to certify; and (3) Have the certificate signed by an individual of the Contractor's organization at a level no lower than a vice president or chief financial officer of the business segment of the Contractor that submits the proposal.…
  • DFARS 252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.
    …, International Certificate of Vaccination or Prophylaxis as Approved by the World Health Organization, (also known as “shot record” or “Yellow Card”) that shows vaccinations are current. (iii) Deploying personnel have all necessary passpo…
  • FAR 16.601 Time-and-materials contracts.
    …the contractor under a common control— (A) Shall not include profit for the transferring organization; but (B) May include profit for the prime contractor. (iv) For contract actions that are not awarded using competitive procedures, the …
  • FAR 25.003 Definitions.
    …s at 25.105. Designated country means any of the following countries: (1) A World Trade Organization Government Procurement Agreement (WTO GPA) country (Armenia, Aruba, Australia, Austria, Belgium, Bulgaria, Canada, Croatia, Cyprus, Czech…
  • FAR 31.105 Construction and architect-engineer contracts.
    …ry includes all contracts and contract modifications negotiated on the basis of cost with organizations other than educational institutions (see 31.104), State and local governments (see 31.107), and nonprofit organizations except those exe…
  • FAR 35.017-2 Establishing or changing an FFRDC.
    …onsoring agreement. (h) The FFRDC is operated, managed, or administered by an autonomous organization or as an identifiably separate operating unit of a parent organization, and is required to operate in the public interest, free from orga…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …ing goods or services to an internationally recognized peacekeeping force or humanitarian organization; (5) Consist of providing goods or services that are used only to promote health or education; or (6) Have been voluntarily suspended. …
  • FAR 52.247-64 Preference for Privately Owned U.S.-Flag Commercial Vessels.
    …ises; or (3) Forces deployed in connection with United Nations or North Atlantic Treaty Organization humanitarian or peacekeeping operations. (f) Guidance regarding fair and reasonable rates for privately owned U.S.-flag commercial vesse…

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.