Form 8899

(Rev. August 2013)

Department of the Treasury 

Internal Revenue Service 

Notice of Income From 

Donated Intellectual Property

▶ Information about Form 8899 and instructions is at www.irs.gov/form8899. 

OMB No. 1545-1962

Give a Copy to Donor 

Print 

or 

Type 

Name of charitable organization (donee) Employer identification number 

Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address) 

City or town, state, and ZIP code

1a Name of donor b Identifying number 

c Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address) 

d City or town, state, and ZIP code 

2a Description of qualified intellectual property and patent number, if applicable 

b Date of charitable contribution c Date of notice to treat as qualified intellectual property 

3a Qualified donee income (see the definition on page 2) 

$ 

b Tax year of donee for which income listed in line 3a is reported. Check only one box: 

Calendar year 20 . 

Fiscal year beginning , 20 , and ending , 20 . 

Instructions for Form 8899 

Section references are to the Internal Revenue Code unless 

otherwise noted. 

Phone Help

If you have questions and/or need help completing this form, 

please call 1-877-829-5500. This toll-free telephone service is 

available Monday through Friday.

Purpose of Form 

A taxpayer who contributes qualified intellectual property 

(defined on page 2) to a charity may be entitled to a charitable 

deduction, in addition to any initial deduction allowed in the year 

of contribution, based on a specified percentage of the qualified 

donee income (defined on page 2) received by the donee with 

respect to the qualified intellectual property. Any additional 

charitable deductions attributable to qualified donee income 

may be allowed in the year of the contribution or in subsequent 

years, subject to the limitations described in the definition of 

qualified donee income. 

To qualify for the additional charitable deduction, the donor 

must provide notice to the donee at the time of the contribution 

that the donor intends to treat the contribution as a qualified 

intellectual property contribution for purposes of sections 

170(m) and 6050L. 

Form 8899 is used by a donee to report net income from 

qualified intellectual property to the donor of the property and to 

the IRS. This form must be filed for each tax year of the donee 

in which the donated property produces net income, but only if 

all or part of that tax year occurs during the 10-year period

beginning on the date of the contribution and that tax year does 

not begin after the expiration of the legal life of the donated 

property. 

Note. Donors should see Pub. 526, Charitable Contributions, to 

figure the amount of the additional charitable deduction. 

Who Must File 

Every donee organization described in section 170(c) (except a 

private foundation as defined in section 509(a) that is not 

described in section 170(b)(1)(F)) that received a charitable gift 

of qualified intellectual property for which the donor provided 

notice as discussed above, must file Form 8899 if the property 

produces net income for the year. If the qualified intellectual 

property fails to produce net income for the donee’s tax year, 

the donee is not required to file Form 8899. 

When and Where To File 

The donee is required to file Form 8899 with the IRS and 

provide a copy of the form to the donor by the last day of the 

first full month following the close of the donee’s tax year. 

Send Form 8899 to:

Department of the Treasury 

Internal Revenue Service 

Ogden, UT 84201-0027

Penalty 

The organization may be subject to a penalty if it fails to file 

Form 8899 by the due date; fails to include all of the 

information required to be shown on this form; or fails to 

include correct information on this form. For additional 

information, see sections 6721 through 6724. 

Cat. No. 37707M Form 8899 (Rev. 8-2013) 
Form 8899 (Rev. 8-2013) Page 2 

Definitions 

Identifying number. The identifying number for individual 

donors is the social security number. For other donors, 

including corporations, partnerships, and estates, the 

identifying number is the employer identification number. To 

obtain the donor’s identifying number, you may request that the 

donor complete Form W-9, Request for Taxpayer Identification 

Number and Certification. 

Qualified intellectual property. Qualified intellectual property 

is generally any patent, copyright, trademark, trade name, trade 

secret, know-how, software or similar property, or applications 

or registrations of such property (other than property 

contributed to or for the use of a private foundation as defined 

in section 509(a) that is not described in section 170(b)(1)(F)). 

See Exceptions below. 

Exceptions. The following property is not considered 

qualified intellectual property for purposes of the additional 

charitable deduction. 

1. Computer software that is readily available for purchase by 

the general public, is subject to a nonexclusive license, and 

has not been substantially modified. 

2. A copyright held by a taxpayer: 

a. Whose personal efforts created the property, or 

b. In whose hands the basis of the property is determined, for 

purposes of determining gain from a sale or exchange, in 

whole or in part by reference to the basis of the property in 

the hands of a taxpayer whose personal efforts created the 

property. 

Qualified donee income. Qualified donee income is any net 

income received or accrued by the donee that is properly 

allocable to the qualified intellectual property for the tax year of 

the donee which ends within or with the tax year of the donor. 

Income is not treated as allocated to qualified intellectual 

property if it is received or accrued after the earlier of the 

expiration of the legal life of the qualified intellectual property, or 

the 10-year period beginning with the date of the contribution. 

Paperwork Reduction Act Notice. We ask for the information 

on this form to carry out the Internal Revenue laws of the United 

States. You are required to give us the information. We need it 

to ensure that you are complying with these laws and to allow 

us to figure and collect the right amount of tax. 

You are not required to provide the information requested on 

a form that is subject to the Paperwork Reduction Act unless 

the form displays a valid OMB control number. Books or 

records relating to a form or its instructions must be retained as 

long as their contents may become material in the 

administration of any Internal Revenue law. Generally, tax 

returns and return information are confidential, as required by 

section 6103. 

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated average 

time is: 

Recordkeeping . . . . . . . . . . . 3 hr., 20 min. 

Learning about the law . . . . . . . . . 1 hr., 0 min. 

Preparing and sending 

the form to the IRS . . . . . . . . . . 1 hr., 5 min. 

If you have comments concerning the accuracy of this time 

estimate or suggestions for making this form simpler, we would 

be happy to hear from you. You can send your comments to:

Tax Forms and Publications Division 

Internal Revenue Service 

1111 Constitution Ave. NW, IR-6526 

Washington, DC 20224

Do not send this form to this address. Instead, see When and 

Where To File.