Section 910.350 - Applicability of 2 CFR part 200(a) As stated in 2 CFR 910.22 , unless otherwise noted in this part, the definition of Non-Federal entity found in 2 CFR 200.1 is expanded for DOE to include for-profit organizations in addition to states, local governments, Indian tribes, institutions of higher education (IHE), and nonprofit organizations.(b) A for-profit organization is defined as one that distributes any profit not reinvested into the business as profit or dividends to its employees or shareholders.(c) Subpart D of 2 CFR part 910 contains specific changes to 2 CFR part 200 that apply only to For-Profit Recipients and, unless otherwise specified, subrecipients. In some cases, the coverage in Subpart D will replace the language in a specific section of 2 CFR part 200. 79 FR 76024 , Dec. 19, 2014, as amended at 87 FR 15320 , Mar. 18, 2022 As amended at 87 FR 15320, 3/18/2022