FAR 52.204-3 Taxpayer ID

sjanke said:

Am I missing something?

1.60 is the wrong section.  The section you need is 1.6049-4.  Below is a link to where it can be found.

http://www.ecfr.gov/cgi-bin/text-idx?SID=faa47e0e5780f17b53550ce523bd0a43&mc=true&tpl=/ecfrbrowse/Title26/26cfr1o_main_02.tpl

Thanks. I did now find and check 1.6049-4, but there is no reference to "International Organization".  It appears there may have been an update to the CFR.  When I search for it on the internet under this link: https://www.law.cornell.edu/cfr/text/26/1.6049-4 "International Organization" shows  up six times, five of which are in Example 3, Item (G).  But in the CFR website (" e-CFR data is current as of December 29, 2016") a search for "International Organization", does not show up any results at all.

The following appears in 26 CFR 1.6049-4(c)(1)(ii)(G):

Quote

(G) International organization. An international organization and any wholly-owned agency or instrumentality thereof are exempt recipients. The term international organization shall have the meaning ascribed to it in section 7701(a)(18). A payor may treat a payee as an international organization without requiring a certificate if the payee is designated as an international organization by executive order (pursuant to 22 U.S.C. 288through 288(f)).

That's the text you are looking for per FAR 52.204-3.

Subparagraph (G) is not part of Example 3. Example 3 is part of 26 CFR 1.6049-4(c)(1)(ii)(B)(2)

You must learn how the Code of Federal Regulations is organized and how to read it. The text layout indentations at the Cornell site are confusing if you don't know the CFR organization and numbering system.