2 CFR 230.10 - Scope.

§ 230.10 Scope.
(a) This part does not apply to colleges and universities which are covered by 2 CFR part 220 Cost Principles for Educational Institutions (OMB Circular A-21); State, local, and federally-recognized Indian tribal governments which are covered by 2 CFR part 225 Cost Principles for State, Local, and Indian Tribal Governments (OMB Circular A-87); or hospitals.
(b) The principles deal with the subject of cost determination, and make no attempt to identify the circumstances or dictate the extent of agency and non-profit organization participation in the financing of a particular project. Provision for profit or other increment above cost is outside the scope of this part.
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United States Code
U.S. Code: Title 31 - MONEY AND FINANCE
U.S. Code: Title 41 - PUBLIC CONTRACTS
Presidential Documents

Executive Order ... 11541