### Question
How is the "qualified computer contribution" defined?


### Answer
The term **qualified computer contribution** is defined in *26 U.S.C. § 170* as follows -

> a charitable contribution by a corporation of any computer technology or equipment, but only if—


(i) the contribution is to—


(I) an educational organization described in subsection (b)(1)(A)(ii),


(II) an entity described in section 501(c)(3) and exempt from tax under section 501(a) (other than an entity described in subclause (I)) that is organized primarily for purposes of supporting elementary and secondary education, or


(III) a public library (within the meaning of section 213(1)(A) of the Library Services and Technology Act (20 U.S.C. 9122(1)(A))),[1](#170_1_target) as in effect on the date of the enactment of the Community Renewal Tax Relief Act of 2000), established and maintained by an entity described in subsection (c)(1),


  

(ii) the contribution is made not later than 3 years after the date the taxpayer acquired the property (or in the case of property constructed or assembled by the taxpayer, the date the construction or assembling of the property is substantially completed),


(iii) the original use of the property is by the donor or the donee,


(iv) substantially all of the use of the property by the donee is for use within the United States for educational purposes that are related to the purpose or function of the donee,


(v) the property is not transferred by the donee in exchange for money, other property, or services, except for shipping, installation and transfer costs,


(vi) the property will fit productively into the donee's education plan,


(vii) the donee's use and disposition of the property will be in accordance with the provisions of clauses (iv) and (v), and


(viii) the property meets such standards, if any, as the Secretary may prescribe by regulation to assure that the property meets minimum functionality and suitability standards for educational purposes

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

