Intellectual Property

Assuming this a federal grant, 2 CFR 200.448 Intellectual Property which covers the allowability of patent costs, applies. The regulation does not makes a distinction for provisional patent, so the regulation rules would apply. Basically if title to the Patent or a Royalty-free license is required to be conveyed to the Federal Government the cost would be allowable when a provisional patent is required in order to secure the final patent. If title or royalty-free license is not required by the federal award then the cost would not be allowable.