### Question
How does Computation of Taxable Income define qualified elementary or secondary educational contribution?


### Answer
Under *26 U.S.C. § 170*, **qualified elementary or secondary educational contribution** is defined as:

> 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), or


(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,


  

(ii) the contribution is made not later than 2 years after the date the taxpayer acquired the property (or in the case of property constructed by the taxpayer, the date the construction 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 in any of the grades K–12 that are related to the purpose or function of the organization or entity,


(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 entity's education plan, and


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

#### 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**

