Treasury Regulations · 26 CFR
§ 1.6050L-2. Information returns by donees relating to qualified intellectual property contributions.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6050L
Cite as 26 CFR § 1.6050L-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 7, 2008 by T.D. 9392
- Issued under
- 26 U.S.C. § 6050L
- Length
- 462 words · about 2 min to read
- Cross-references
- cites 4 Code sections and 0 regulations; cited by 0
¶(a) In general. Each donee organization described in section 170(c), except a private foundation (as defined in section 509(a)), other than a private foundation described in section 170(b)(1)(F), that receives or accrues net income during a taxable year from any qualified intellectual property contribution (as defined in section 170(m)(8)) must make an annual information return on the form prescribed by the IRS. The information return is required for any taxable year of the donee that includes any portion of the 10-year period beginning on the date of the contribution, but not for taxable years beginning after the expiration of the legal life of the qualified intellectual property.
¶(b) Information required to be provided on return. The information return required by section 6050L and paragraph (a) of this section shall include the following—
¶(1) The name, address, taxable year, and employer identification number of the donee making the information return;
¶(2) The name, address, and taxpayer identification number of the donor;
¶(3) A description of the qualified intellectual property in sufficient detail to identify the qualified intellectual property received by such donee;
¶(4) The date of the contribution to the donee;
¶(6) Such other information as may be specified by the form or its instructions.
¶(c) Special rule—statement to be furnished to donors. Every donee making an information return under section 6050L and this section with respect to a qualified intellectual property contribution shall furnish a copy of the information return to the donor of the property. The information return required by section 6050L and this section shall be furnished to the donor on or before the date the donee is required to file the return with the IRS.
¶(d) Place and time for filing information return—
¶(f) Effective/applicability date. The rules of this section apply to qualified intellectual property contributions made after June 3, 2004.
[T.D. 9392, 73 FR 18709, Apr. 7, 2008]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9392 (73 FR 18709)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6050I-2 Returns relating to cash in excess of $10,000 received as bail by court clerks.
- § 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
- § 1.6050K-1 Returns relating to sales or exchanges of certain partnership interests.
- § 1.6050L-1 Information return by donees relating to certain dispositions of donated property.
- § 1.6050L-2 Information returns by donees relating to qualified intellectual property contributions.
- § 1.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
- § 1.6050N-1 Statements to recipients of royalties paid after December 31, 1986.
- § 1.6050N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
- § 1.6050P-0 Table of contents.