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

Article posted in Intangible Personal Property on 30 September 2003| comments
audience: National Publication | last updated: 18 May 2011
Print
||
Rate:

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.

Full Text:

Download: It Does Not Compute.pdf [206KB]

Add comment

Login or register to post comments

Comments

Group details

Follow

RSS

This group offers an RSS feed.
 
7520 Rates: November 2.4% October 2.2% September 2.4%

Already a member?

Learn, Share, Gain Insight, Connect, Advance

Join Today For Free!

Join the PGDC community and…

  • Learn through thousands of pages of content, newsletters and forums
  • Share by commenting on and rating content, answering questions in the forums, and writing
  • Gain insight into other disciplines in the field
  • Connect – Interact – Grow
  • Opt-in to Include your profile in our searchable national directory. By default, your identity is protected

…Market yourself to a growing industry