The list of organization types in VIVO could be extended with a spin-off company as a sub-class of vivo:company. In Germany such spin-offs are typically founded by universities and research institutes. The number of spin-offs is a core element for reporting in the Research Core Dataset.
There is a Spin-OffCompany in [FRAPO|http://www.sparontologies.net/ontologies/frapo/source.html#d4e3106.] May be we could use it in VIVO?