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According to the NIH Website under acceptable Direct Costs, Items Column – Intellectual Property (Invention, Copyright, patent, or licensing costs) – Unallowable as a direct cost unless specially authorized on the grant award. May be allowed as F&A Cost, provided they are authorized under applicable principles and are included in the negotiation of F&A cost rates. Such costs include incensing or option fees, attorney;’s fees for preparing or submitting patent applications, patent maintenance, or recordation of patent-related information 45 CFR 75.449.