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2 CFR 300.477

§ 300.477 Independent research and development costs.

United States · 2 CFR — Federal Financial Assistance · Status: effective

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2 CFR 300.477, § 300.477 Independent research and development costs, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/938
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Independent research and development is research and development which is conducted by an organization, and which is not sponsored by Federal or non-Federal awards, contracts, or other agreements. Independent research and development shall be allocated its proportionate share of indirect costs on the same basis as the allocation of indirect costs to sponsored research and development. The cost of independent research and development, including their proportionate share of indirect costs, are unallowable.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.