Dear Padma,
To prepare a Memorandum of Understanding (MoU) between two companies pertaining to research and development is a highly specialized assignment that requires updated technical inputs from legal, technical, strategic, financial, equity, investment banking, and various other areas.
First, familiarize yourself with the enormity of the task. A template, guidelines, or sample will not suffice or compensate in any way for the complexity of the task at hand.
You may consider contacting specialized agencies or consultants (not manpower/recruitment consultants) for assistance.
It is a different matter if you are completing this task as part of an MBA assignment.
Warm regards.