Can data be donated to a non-profit?
<p>The IRS allows for tax-deductible donations to non-profits of valuable items such as stock or artwork.  Is there precedent for tax-deductible donations of valuable data?  For example, if a package delivery company donated its data on traffic and location patterns to an urban planning non-profit, could the company claim a deduction?</p>

<p>The formula for determining the value would actually likely <a href="http://judismithlaw.com/deductibility-of-a-charitable-contribution-of-intellectual-property/" rel="nofollow noreferrer">be</a>:</p>

<blockquote>
  <p>the fair market value less any gain that would have been realized if the property had been sold at its fair market value on the date of the donation.</p>
</blockquote>

tax-law data-ownership