I have used a S.F. of 1.2 for foundations supporting non-building type structures (i.e., foundations for tanks, silos, transformers, etc.) and 1.5 up to 2.0 for foundations supporting buildings.
The following safety factors are recommended by "Duncan" in his foundation design book:
"S.F.=2.0 for basements and other parts of buildings subject to severe damage due to uplift"
"S.F.=1.5 for underground tanks and vaults not structurally connected to the building proper"