| State, local or Indian tribal government | 
                OMB Circular A-87. | 
            
            
                | Private nonprofit organization other than an (1) institution of higher education, (2) hospital, or (3) organization named in OMB Circular A-122 as not subject to that circular | 
                OMB Circular A-122. | 
            
            
                | Educational institutions. | 
                OMB Circular A-21. | 
            
            
                | For-profit organization other than a hospital and an organization named in OBM Circular A-122 as not subject to that circular | 
                
                    48 CFR part 31
                    . Contract Cost Principles and Procedures, or uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. |