U.S. or foreign not-for-profit organizations, including think tanks and civil society/non-governmental organizations, U.S. or foreign public and private educational institutions, Foreign Public International Organizations (PIOs) and Governmental institutions, For-profit and Commercial firms, although it must be noted that U.S. Department of State generally prohibits profit under its assistance awards to for-profit or commercial organizations. Profit is defined as any amount in excess of allowable direct and indirect costs.