basic research payment
(A)The term “basic research payment” means, with respect to any taxable year, any amount paid in cash during such taxable year by a corporation to any qualified organization for basic research but only if— (i)such payment is pursuant to a written agreement between such corporation and such qualified organization, and (ii)such basic research is to be performed by such qualified organization. (B)In the case of a qualified organization described in subparagraph (C) or (D) of paragraph (6), clause (ii) of subparagraph (A) shall not apply.