Form  8899                                                Notice of Income From                                                           OMB No. 1545-1962
(Rev. August 2013)                   Donated Intellectual Property
                                                                                                                                          Give a Copy to Donor 
Department of the Treasury  ▶ Information about Form 8899 and instructions is at www.irs.gov/form8899. 
Internal Revenue Service 
                         Name of charitable organization (donee)                                Employer identification number 

      Print              Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address) 
      or   
      Type               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                                                beginning on the date of the contribution and that tax year does 
                                                                          not begin after the expiration of the legal life of the donated 
Section references are to the Internal Revenue Code unless                property. 
otherwise noted.                                                          Note. Donors should see Pub. 526, Charitable Contributions, to 
Phone Help                                                                figure the amount of the additional charitable deduction. 
If you have questions and/or need help completing this form,              Who Must File 
please call 1-877-829-5500. This toll-free telephone service is           Every donee organization described in section 170(c) (except a 
available Monday through Friday.                                          private foundation as defined in section 509(a) that is not  
Purpose of Form                                                           described in section 170(b)(1)(F)) that received a charitable gift 
                                                                          of qualified intellectual property for which the donor provided 
A taxpayer who contributes qualified intellectual property                notice as discussed above, must file Form 8899 if the property 
(defined on page 2) to a charity may be entitled to a charitable          produces net income for the year. If the qualified intellectual 
deduction, in addition to any initial deduction allowed in the year       property fails to produce net income for the donee’s tax year, 
of contribution, based on a specified percentage of the qualified         the donee is not required to file Form 8899. 
donee income (defined on page 2) received by the donee with 
respect to the qualified intellectual property. Any additional            When and Where To File 
charitable deductions attributable to qualified donee income              The donee is required to file Form 8899 with the IRS and  
may be allowed in the year of the contribution or in subsequent           provide a copy of the form to the donor by the last day of the 
years, subject to the limitations described in the definition of          first full month following the close of the donee’s tax year. 
qualified donee income. 
                                                                          Send  Form 8899 to:
To qualify for the additional charitable deduction, the donor  
must provide notice to the donee at the time of the contribution          Department of the Treasury                                        
that the donor intends to treat the contribution as a qualified           Internal Revenue Service                                            
intellectual property contribution for purposes of sections               Ogden, UT 84201-0027
170(m) and 6050L. 
                                                                          Penalty 
Form 8899 is used by a donee to report net income from  
qualified intellectual property to the donor of the property and to       The organization may be subject to a penalty if it fails to file  
the IRS. This form must be filed for each tax year of the donee           Form 8899 by the due date; fails to include all of the  
in which the donated property produces net  income, but only if           information required to be shown on this form; or fails to  
all or part of that tax year occurs during the 10-year period             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                                                             Paperwork Reduction Act Notice. We ask for the information 
                                                                        on this form to carry out the Internal Revenue laws of the United 
Identifying number. The identifying number for individual               States. You are required to give us the information. We need it 
donors is the social security number. For other donors,                 to ensure that you are complying with these laws and to allow 
including corporations, partnerships, and estates, the                  us to figure and collect the right amount of tax. 
identifying number is the employer identification number. To  
obtain the donor’s identifying number, you may request that the         You are not required to provide the information requested on 
donor complete Form W-9, Request for Taxpayer Identification            a form that is subject to the Paperwork Reduction Act unless 
Number and Certification.                                               the form displays a valid OMB control number. Books or 
                                                                        records relating to a form or its instructions must be retained as 
Qualified intellectual property. Qualified intellectual property        long as their contents may become material in the 
is generally any patent, copyright, trademark, trade name, trade        administration of any Internal Revenue law. Generally, tax  
secret, know-how, software or similar property, or applications         returns and return information are confidential, as required by  
or registrations of such property (other than property                  section 6103. 
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)).       The time needed to complete and file this form will vary  
See Exceptions below.                                                   depending on individual circumstances. The estimated average 
                                                                        time is: 
Exceptions. The following property is not considered  
qualified intellectual property for purposes of the additional          Recordkeeping  .     . . . . .  . . . .           .  3 hr., 20 min. 
charitable deduction.                                                   Learning about the law . . . .  . . . .           .  1 hr., 0 min. 
1. Computer software that is readily available for purchase by          Preparing and sending   
the general public, is subject to a nonexclusive license, and           the form to the IRS  . . . . .  . . . .           .  1 hr., 5 min. 
has not been substantially modified.                                    If you have comments concerning the accuracy of this time  
2. A copyright held by a taxpayer:                                      estimate or suggestions for making this form simpler, we would 
a. Whose personal efforts created the property, or                      be happy to hear from you. You can send your comments to:
b. In whose hands the basis of the property is determined, for          Tax Forms and Publications Division                                  
    purposes of determining gain from a sale or exchange, in            Internal Revenue Service                                                      
    whole or in part by reference to the basis of the property in       1111 Constitution Ave. NW, IR-6526                      
    the hands of a taxpayer whose personal efforts created the          Washington, DC 20224
    property.                                                           Do not send this form to this address. Instead, see When and 
Qualified donee income. Qualified donee income is any net               Where To File. 
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.