2005 Federal Sentencing Guidelines
Chapter 8 - PART A - GENERAL APPLICATION PRINCIPLES
§8A1.1. Applicability of Chapter
Eight
This chapter applies to the sentencing of all organizations for felony and
  Class A misdemeanor offenses.
Commentary
Application Notes:
1. "Organization" means "a person other than an individual."  18 U.S.C. § 18.
  The term includes corporations, partnerships, associations, joint-stock companies,
  unions, trusts, pension funds, unincorporated organizations, governments and
  political subdivisions thereof, and non-profit organizations.
2. The fine guidelines in §§8C2.2 through 8C2.9 apply only to specified
  types of offenses. The other provisions of this chapter apply to the sentencing
  of all organizations for all felony and Class A misdemeanor offenses. For example,
  the restitution and probation provisions in Parts B and D of this chapter apply
  to the sentencing of an organization, even if the fine guidelines in §§8C2.2
  through 8C2.9 do not apply.
Historical Note: Effective
  November 1, 1991 (see Appendix
  C, amendment 422).