2 CFR § 700.3 - Applicability.

---
identifier: "/us/cfr/t2/s700.3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 700.3 - Applicability."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "700.3"
section_name: "Applicability."
chapter_name: "AGENCY FOR INTERNATIONAL DEVELOPMENT"
part_number: "700"
part_name: "UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 621, Public L. 87-195, 75 Stat 445, (22 U.S.C. 2381) as amended, E.O. 12163, Sept 29, 1979, 44 FR 56673; 2 CFR 1979 Comp., p. 435."
regulatory_source: "89 FR 63074, Aug. 2, 2024, unless otherwise noted."
cfr_part: "700"
---


# 700.3 Applicability.

(a) Subparts A through D of 2 CFR part 200 apply to for-profit entities located in the United States or its territories. The Federal Acquisition Regulation (FAR) at 48 CFR part 30, Cost Accounting Standards, and Part 31, Contract Cost Principles and Procedures, takes precedence over the cost principles in Subpart E for Federal awards to U.S. for-profit entities.

(b) Subpart E applies to foreign organizations and foreign public entities, except where the Federal agency determines that the application of these subparts would be inconsistent with the international responsibilities of the United States or the laws of a foreign government. The Federal Acquisition Regulation (FAR) at 48 CFR part 30, Cost Accounting Standards, and Part 31, Contract Cost Principles and Procedures, takes precedence over the cost principles in Subpart E for Federal awards to foreign for-profit entities.