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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264 sections with “profit”: the first 40

  • FAR 9.107 Surveys of nonprofit agencies participating in the AbilityOne Program.
    …s and services Federal agencies are required to purchase from AbilityOne participating nonprofit agencies serving people who are blind or have other severe disabilities (see Subpart 8.7). The Committee is required to find an AbilityOne part…
  • FAR 15.404-4 Profit.
    (a) General. This subsection prescribes policies for establishing the profit or fee portion of the Government prenegotiation objective in price negotiations based on cost analysis. (1) Profit or fee prenegotiation objectives do not necessa…
  • FAR 49.202 Profit.
    (a) The TCO shall allow profit on preparations made and work done by the contractor for the terminated portion of the contract but not on the settlement expenses. Anticipatory profits and consequential damages shall not be allowed (but see …
  • DFARS 215.404-4 Profit.
    … (1) Contracting officers shall use a structured approach for developing a prenegotiation profit or fee objective on any negotiated contract action when certified cost or pricing data is obtained, except for cost-plus-award-fee contracts (s…
  • FAR 52.226-6 Promoting Excess Food Donation to Nonprofit Organizations.
    … prescribed 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 st…
  • FAR 52.249-5 Termination for Convenience of the Government (Educational and Other Nonprofit Institutions).
    …ollowing clause: Termination for Convenience of the Government (Educational and Other Nonprofit Institutions) (AUG 2016) (a) The Government may terminate performance of work under this contract in whole or, from time to time, in part if t…
  • FAR 31.108 Contracts with nonprofit organizations.
    …7 provides 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 organ…
  • 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 35.015 Contracts for research with educational institutions and nonprofit organizations.
    …ment of results is not required), research contracts with educational institutions and nonprofit organizations shall— (i) State that the contractor bears primary responsibility for the research; (ii) Give (A) the name of the principal inv…
  • DFARS 217.7404-6 Allowable profit.
    …red performance has been completed, the head of the contracting activity shall ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final p…
  • FAR 8.714 Communications with the central nonprofit agencies and the Committee.
    (a) The addresses of the central nonprofit agencies are: (1) National Industries for the Blind, 1310 Braddock Place, Alexandria, VA 22314-1691, (703) 310-0500; and (2) NISH, 8401 Old Courthouse Road, Vienna, VA 22182, (571) 226-4660. (b)…
  • FAR 42.705-5 Nonprofit organizations other than educational and state and local governments.
    …iform Guidance at 2 CFR part 200, subpart E and appendix IV; but see appendix VIII for nonprofit organizations exempt from subpart E).
  • DFARS 243.204-70-6 Allowable profit.
    …red performance has been completed, the head of the contracting activity shall ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final p…
  • DFARS 219.270 Religious-related services—inclusion of nonprofit organizations.
  • FAR 2.101 Definitions.
    … unique entity identifier. The suffix is assigned at the discretion of the commercial, nonprofit, or Government entity to establish additional System for Award Management records for identifying alternative EFT accounts (see subpart 32.11) …
  • FAR 8.701 Definitions.
    As used in this subpart— Allocation, means an action taken by a central nonprofit agency to designate the AbilityOne participating nonprofit agencies that will furnish definite quantities of supplies or perform specific services upon recei…
  • FAR 8.705-1 General.
    …ng offices shall obtain supplies and services on the Procurement List from the central nonprofit agency or its designated AbilityOne participating nonprofit agencies, except that supplies identified on the Procurement List as available from…
  • FAR 8.705-2 Direct-order process.
    Central nonprofit agencies may authorize ordering offices to transmit orders for specific supplies or services directly to an AbilityOne participating nonprofit agency. The written authorization remains valid until it is revoked by the cent…
  • FAR 8.705-3 Allocation process.
    …tten request for allocation (requesting the designation of the AbilityOneparticipating nonprofit agency to produce the supplies or perform the service) to the central nonprofit agency designated in the Procurement List. Ordering offices sha…
  • FAR 8.705-4 Compliance with orders.
    (a) The central nonprofit agency shall inform the ordering office of changes in lead time experienced by its AbilityOne participating nonprofit agencies to minimize requests for extensions once the ordering office places an order. (b) The …
  • FAR 8.706 Purchase exceptions.
    …n is specifically authorized in a purchase exception granted by the designated central nonprofit agency. (b) The central nonprofit agency shall promptly grant purchase exceptions when— (1) The AbilityOne participating nonprofit agencies c…
  • FAR 8.711 Quality complaints.
    …supplying agency. (2) For supplies or services received from AbilityOne participating nonprofit agencies, address complaints to the individual nonprofit agency involved, with a copy to the appropriate central nonprofit agency. (b) When qu…
  • FAR 8.712 Specification changes.
    (a) The contracting activity shall notify the AbilityOne participating nonprofit agency and appropriate central nonprofit agency of any change in specifications or descriptions. In the absence of such written notification, the AbilityOnepar…
  • FAR 15.405 Price negotiation.
    …ecome preoccupied with any single element and should balance the contract type, cost, and profit or fee negotiated to achieve a total result—a price that is fair and reasonable to both the Government and the contractor. (c) The Government'…
  • FAR 16.402-1 Cost incentives.
    (a) Most incentive contracts include only cost incentives, which take the form of a profit or fee adjustment formula and are intended to motivate the contractor to effectively manage costs. No incentive contract may provide for other incent…
  • FAR 16.403-1 Fixed-price incentive (firm target) contracts.
    …ription. A fixed-price incentive (firm target) contract specifies a target cost, a target profit, a price ceiling (but not a profit ceiling or floor), and a profit adjustment formula. These elements are all negotiated at the outset. The pri…
  • FAR 16.403-2 Fixed-price incentive (successive targets) contracts.
    … which are negotiated at the outset: (i) An initial target cost. (ii) An initial target profit. (iii) An initial profit adjustment formula to be used for establishing the firm target profit, including a ceiling and floor for the firm tar…
  • FAR 16.601 Time-and-materials contracts.
    …fixed hourly rates that include wages, overhead, general and administrative expenses, and profit; and (2) Actual cost for materials (except as provided for in 31.205-26(e) and (f)). (c) Application. A time-and-materials contract may be us…
  • FAR 27.302 Policy.
    …limitations 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 regula…
  • FAR 27.304-1 General.
    (a) Status as small business concern or nonprofit organization. If an agency has reason to question the size or nonprofit status of the prospective contractor, the agency may require the prospective contractor to furnish evidence of its non…
  • FAR 32.503-9 Liquidation rates—alternate method.
    …of the alternate liquidation rate method is to permit the contractor to retain the earned profit element of the contract prices for completed items in the liquidation process. The contracting officer may reduce the liquidation rate if— (1)…
  • FAR 49.502 Termination for convenience of the Government.
    …ppropriate, (ii) in contracts for research and development work with an educational or nonprofit institution on a no-profit basis, (iii) in contracts for architect-engineer services, or (iv) if one of the clauses prescribed or cited at 49.5…
  • FAR 50.103-4 Facts and evidence.
    …ted dollar amount was determined and the effect of approval or denial on the contractor's profits before Federal income taxes. (5) A statement of the contractor's understanding of why the request's subject matter cannot now, and could not …
  • FAR 52.203-10 Price or Fee Adjustment for Illegal or Improper Activity.
    …rice type contract and the total cost and fee under a cost-type contract by the amount of profit or fee determined as set forth in paragraph (b) of this clause if the head of the contracting activity or designee determines that there was a …
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …cement or correction shall be reduced to exclude that portion of the rate attributable to profit. Unless otherwise specified below, the portion of the “hourly rate” attributable to profit shall be 10 percent. The Contractor shall not tender…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …f the items specified in (a) above by applying to final negotiated cost an adjustment for profit or loss, as follows: (1) On the basis of the information required by paragraph (c) above, together with any other pertinent information, the p…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …tems shown in the Schedule are the initial target prices, which include an initial target profit of ___ [Contracting Officer insert percent] percent of the initial target cost. Any supplies or services that are to be (1) ordered separately …
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    …vely determined 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 I…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …ncluding any impact the change may have on contract and subcontract incentives, fees, and profits, for each of the following groups: (A) Fixed-price contracts and subcontracts. (B) Flexibly-priced contracts and subcontracts. (ii) For uni…
  • FAR 52.232-12 Advance Payments.
    …it the interest to the Government. Interest need not be charged on advance payments to nonprofit educational or research subcontractors for experimental, developmental, or research work. (3) If interest is required under the contract, the …

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.