31 CFR § 802.218 - Foreign entity.

---
identifier: "/us/cfr/t31/s802.218"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 802.218 - Foreign entity."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "802.218"
section_name: "Foreign entity."
chapter_name: "OFFICE OF INVESTMENT SECURITY, DEPARTMENT OF THE TREASURY"
part_number: "802"
part_name: "REGULATIONS PERTAINING TO CERTAIN TRANSACTIONS BY FOREIGN PERSONS INVOLVING REAL ESTATE IN THE UNITED STATES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "50 U.S.C. 4565; E.O. 11858, as amended, 73 FR 4677."
regulatory_source: "85 FR 3166, Jan. 17, 2020, unless otherwise noted."
cfr_part: "802"
---


# 802.218 Foreign entity.

(a) The term *foreign entity* means any branch, partnership, group or sub-group, association, estate, trust, corporation or division of a corporation, or organization organized under the laws of a foreign state if either its principal place of business is outside the United States or its equity securities are primarily traded on one or more foreign exchanges.

(b) Notwithstanding paragraph (a) of this section, any branch, partnership, group or sub-group, association, estate, trust, corporation or division of a corporation, or organization that can demonstrate that a majority of the equity interest in such entity is ultimately owned by U.S. nationals is not a foreign entity.