Energy-harvesting-powered computing offers intriguing and vast opportunities to dramatically transform the landscape of the Internet of Things (IoT) devices by utilizing ambient sources of energy to achieve battery-free computing. In order to operate within the restricted energy capacity and intermittency profile, it is proposed to innovate Intermittent Robust Computation (IRC) Unit as a new duty-cycle-variable computing approach leveraging the non-volatility inherent in spin-based switching devices. The foundations of IRC will be advanced from the device-level upwards, by extending a Spin Hall Effect Magnetic Tunnel Junction (SHE-MTJ) device. The device will then be used to realize SHE-MTJ Majority/Polymorphic Gate (MG/PG) logic approaches and libraries. Then a Logic-Embedded Flip-Flop (LE-FF) is developed to realize rudimentary Boolean logic functions along with an inherent state-holding capability within a compact footprint. Finally, the NV-Clustering synthesis procedure and corresponding tool module are proposed to instantiate the LE-FF library cells within conventional Register Transfer Language (RTL) specifications. This selectively clusters together logic and NV state-holding functionality, based on energy and area minimization criteria. It also realizes middlewarecoherent, intermittent computation without checkpointing, microtasking, or software bloat and energy overheads vital to IoT. Simulation results for various benchmark circuits including ISCAS-89 validate functionality and power dissipation, area, and delay benefits.Index Terms-Non-volatile memory, logic-in-memory architecture, non-volatile flip-flop, magnetic tunnel junction (MTJ)