To keep the R&D tax credit on client work, a firm doesn't need exclusive rights or a patent. A non-exclusive right to use what it learned can be enough.
David Wiener cites the Federal Circuit's 2000 decision involving Lockheed Martin, which held that the right to use research results, even without an exclusive right, is a substantial right. Firms usually lose that right without noticing, through work for hire language and clauses assigning all intellectual property and work product to the client.
From The Tax Strategy Playbook.
Full episode: https://taxstrategyplaybook.com
No-cost analysis through CSSI: https://calendly.com/david-wiener/cs or 770-224-8504, option two
This is educational content, not tax advice for your situation. Talk to your tax professional.