48 CFR § 237.7701 - 237.7701 Definition.

---
identifier: "/us/cfr/t48/s237.7701"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 237.7701 - 237.7701   Definition."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "237.7701"
section_name: "237.7701   Definition."
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "F"
subchapter_name: "SPECIAL CATEGORIES OF CONTRACTING"
part_number: "237"
part_name: "SERVICE CONTRACTING"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36424, July 31, 1991, unless otherwise noted."
cfr_part: "237"
---


# 237.7701 237.7701   Definition.

As used in this subpart—

*Nonprofit organization* means any organization that is—

(1) Described in section 501(c) of the Internal Revenue Code of 1986; and

(2) Exempt from tax under section 501(a) of that Code.