Per Section III – Eligibility Information, A. Eligible Applicants, all domestic entities are eligible to apply. So, no, a non-U.S. organization is not eligible to apply.
And while the FOA does not restrict non-U.S. organization from proposing as a subrecipient, per Section III – Eligibility Information, C. Other Eligibility Requirements, “The subrecipient effort, in aggregate, shall not exceed 49% of the total estimated cost of the project, including the applicant's and the FFRDC contractor's portions of the effort.”
Additionally, per Section V, Application Review Information, A. Criteria, 2. Merit Review Criteria, each Area of Interest, under the Project Approach, contains the following criterion: “Extent of work performed in the United States.”