It Does Not Compute: Copyright Restriction on Tax Deduction for Software Developer's Donation of Software
It Does Not Compute: Copyright Restriction on Tax Deduction for Software Developer's Donation of Software
Summary
Charitable gifts of intellectual properties protected by copyright, patent, and trade secret law present a tremendous opportunity for donors and charitable recipients. In this comprehensive article from the Florida Tax Review, William A. Drennan, adjunct professor at Washington University School of Law, reviews the forms of intellectual property rights, methods of transfer, and tax consequences to donors and charitable donees with special emphasis on the challenges faced by developer/donors of computer software.
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Download: It Does Not Compute.pdf [206KB]
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