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A "contractor" is defined in 2 CFR 200.23 as an entity that receives a contract, which according to as defined in 2 CFR 200.22 is defined as a legal instrument by which a non-Federal entity purchases property, goods, or services needed to carry out the project or program under a Federal award. This term does not include a legal instrument, even if the non-Federal entity considers it a contract, when the substance of the transaction meets the definition of a Federal award or subaward (as defined in 2 CFR 200.92).
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