For-profit, for profit, independent research and development costs, business

18.3.2 Independent Research and Development Costs

As provided in 45 CFR Part 75.476, NIH does not allow commercial organizations An organization, institution, corporation, or other legal entity, including, but not limited to, partnerships, sole proprietorships, and limited liability companies, that is organized or operated for the profit or benefit of its shareholders or other owners. The term includes small and large businesses and is used interchangeably with "for-profit organization." to be reimbursed for IR&D (self-sponsored) costs.