Form 8899, Notice of Income From Donated Intellectual Property
Form 8899 is filed by charities to report the net income earned from donated intellectual property, so the donor can claim any additional charitable deduction they are entitled to. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8899?
Form 8899, Notice of Income From Donated Intellectual Property, is used by charitable organizations to report net income from qualified intellectual property, such as patents, copyrights, or trade secrets, to the donor of the property and to the IRS. The donor may be able to deduct a portion of that income as an additional charitable contribution in later years.
The reporting obligation arises when a donor gave qualified intellectual property and provided the required notice to the charity at the time of the gift. The charity then files Form 8899 for each year the property produces net income within the reporting period described in the instructions.
Who files 8899?
- Charities that received donations of patents, copyrights, or other qualified intellectual property
- Organizations whose donated intellectual property produced net income during the year
- Charities that received a donor’s notice treating the gift as qualified intellectual property
- Nonprofits tracking multi-year income streams from a donated patent or license
How to fill out 8899
- Enter the charity’s name, address, and employer identification number.
- Enter the donor’s name, address, and taxpayer identification number.
- Describe the donated intellectual property and the date of the contribution.
- Report the net income from the property for the year covered by the notice.
- Download the finished PDF, file it with the IRS, and furnish a copy to the donor as the instructions require.
Quick fill 8899 on this page
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Frequently asked questions
Why does the donor need this form?
A donor of qualified intellectual property may claim additional charitable deductions based on a declining percentage of the income the property produces after the gift. Form 8899 tells the donor and the IRS how much net income the property generated.
Does the charity file Form 8899 every year?
Only for years within the reporting period when the property produces net income. If there is no net income for a year, no notice is required for that year. The instructions define the period and the income to count.
Is Form 8899 the same as Form 8282?
No. Form 8282 reports a charity’s sale or disposition of donated property, while Form 8899 reports ongoing income from donated intellectual property. A charity might need one, both, or neither depending on what happens with the gift.