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  • 1.  Gifts of Data

    Posted 01-14-2025 03:29 PM

    Would appreciate guidance on the following scenario:

    A faculty member has been offered the use of a significant amount of "Data" that a company has spent years aggregating. They have a value that they can place on it. Can you please help advise here as to whether we can count it, or whether it's like software?



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    John Gough
    University of Texas at Austin
    jgough@austin.utexas.edu
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  • 2.  RE: Gifts of Data

    Posted 01-14-2025 03:38 PM
    Unless you are being given exclusive ownership of the data, probably not. Since you said you are being only given USE of the data, this would not qualify as a countable or deductible gift.

    John

    John H. Taylor
    919.816.5903 (Cell/Text)

    Big Ideas - Small Keyboard



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  • 3.  RE: Gifts of Data

    Posted 01-14-2025 03:41 PM

    Thanks, John! What about in the case of the company waiving a subscription fee to access the data? 



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    John Gough
    University of Texas at Austin
    jgough@austin.utexas.edu
    ------------------------------

    Original Message


  • 4.  RE: Gifts of Data

    Posted 01-14-2025 04:06 PM
    It is the same thing. You are being given the use of the data, not the ownership ("partial interest" discussed in IRS Publication 526).

    No doubt the use is valuable - just as using software at no cost is. But these are not deductible gifts nor countable per CASE. I would, however, take pains to properly recognize the donor (just as long as the recognition does not constitute free advertising).

    John

    John H. Taylor, Principal
    John H. Taylor Consulting, LLC
    2604 Sevier Street
    Durham, NC     27705

    919.816.5903 (cell/text)

    Serving the Advancement Community Since 1987





    Original Message


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