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)
