Form  8899                                      Notice of Income From                                                OMB No. 1545-0047
(Rev. December 2021)                            Donated Intellectual Property
                                                                                                                     Give a Copy to Donor 
Department of the Treasury              ▶ Go to www.irs.gov/Form8899 for instructions and the latest information. 
Internal Revenue Service 
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                                              Note: Donors should see Pub. 526, Charitable Contributions, to 
                                                                        figure the amount of the additional charitable deduction. 
Section references are to the Internal Revenue Code unless  
otherwise noted.                                                        Who Must File 
Purpose of Form                                                         Every donee organization described in section 170(c) (except a 
                                                                        private foundation as defined in section 509(a) that is not  
A taxpayer who contributes qualified intellectual property              described in section 170(b)(1)(F)) that received a charitable gift 
(defined on page 2) to a charity may be entitled to a charitable        of qualified intellectual property for which the donor provided 
deduction, in addition to any initial deduction allowed in the year     notice as discussed above, must file Form 8899 if the property 
of contribution, based on a specified percentage of the qualified       produces net income for the year. If the qualified intellectual 
donee income (defined on page 2) received by the donee with             property fails to produce net income for the donee’s tax year, 
respect to the qualified intellectual property. Any additional          the donee is not required to file Form 8899. 
charitable deductions attributable to qualified donee income 
may be allowed in the year of the contribution or in subsequent         When To File 
years, subject to the limitations described in the definition of        The donee is required to file Form 8899 with the IRS and  
qualified donee income.                                                 provide a copy of the form to the donor by the last day of the 
To qualify for the additional charitable deduction, the donor           first full month following the close of the donee’s tax year. 
must provide notice to the donee at the time of the contribution 
that the donor intends to treat the contribution as a qualified         Where To File 
intellectual property contribution for purposes of sections             File Form 8899 at the address indicated below.
170(m) and 6050L. 
                                                                        Department of the Treasury                                            
Form 8899 is used by a donee to report net income from                  Internal Revenue Service                                                 
qualified intellectual property to the donor of the property and to     Ogden, UT 84201-0027
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         Penalty 
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        The organization may be subject to a penalty if it fails to file  
not begin after the expiration of the legal life of the donated         Form 8899 by the due date; fails to include all of the  
property.                                                               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. 

For Paperwork Reduction Act Notice, see instructions for Form 990.            Cat. No. 37707M                       Form  8899  (Rev. 12-2021) 

Form 8899 (Rev. 12-2021)                                                                                                         Page  2 

How To Get Forms, Publications, and                               Qualified donee income. Qualified donee income is any net  
                                                                  income received or accrued by the donee that is properly  
Assistance                                                        allocable to the qualified intellectual property for the tax year of 
Getting tax forms, instructions, and publications. Visit          the donee which ends within or with the tax year of the  donor. 
www.irs.gov/Forms to download current and prior-year forms,       Income is not treated as allocated to qualified intellectual 
instructions, and publications.                                   property if it is received or accrued after the earlier of the 
Ordering tax forms, instructions, and publications. Go to         expiration of the legal life of the qualified intellectual property, or 
www.irs.gov/OrderForms to order current forms, instructions,      the 10-year period beginning with the date of the contribution. 
and publications.
                                                                  Paperwork Reduction Act Notice. We ask for the information 
Definitions                                                       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 
Identifying number. The identifying number for individual         to ensure that you are complying with these laws and to allow 
donors is the social security number. For other donors,           us to figure and collect the right amount of tax.
including corporations, partnerships, and estates, the  
identifying number is the employer identification number. To      You are not required to provide the information requested on 
obtain the donor’s identifying number, you may request that the   a form that is subject to the Paperwork Reduction Act unless 
donor complete Form W-9, Request for Taxpayer Identification      the form displays a valid OMB control number. Books or 
Number and Certification.                                         records relating to a form or its instructions must be retained as 
                                                                  long as their contents may become material in the 
Qualified intellectual property. Qualified intellectual property  administration of any Internal Revenue law. Generally, tax 
is generally any patent, copyright, trademark, trade name, trade  returns and return information are confidential, as required by 
secret, know-how, software or similar property, or applications   section 6103.
or registrations of such property (other than property 
contributed to or for the use of a private foundation as defined  The time needed to complete and file this form will vary 
in section 509(a) that is not described in section 170(b)(1)(F)). depending on individual circumstances. The estimated burden 
See Exceptions below.                                             for tax exempt taxpayers filing this form is approved under OMB 
                                                                  control number 1545-0047 and is included in the estimates 
Exceptions. The following property is not considered              shown in the instructions for their tax exempt tax return.
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.