2 CFR § 300.477 - Independent research and development costs.

---
identifier: "/us/cfr/t2/s300.477"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 300.477 - Independent research and development costs."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "300.477"
section_name: "Independent research and development costs."
chapter_name: "DEPARTMENT OF HEALTH AND HUMAN SERVICES"
part_number: "300"
part_name: "UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301, 2 CFR part 200."
regulatory_source: "89 FR 80061, Oct. 2, 2024, unless otherwise noted."
cfr_part: "300"
---


# 300.477 Independent research and development costs.

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.