26 U.S.C. § 6050L: Returns relating to certain donated property

the name, address, and TIN of the donor, a description of the property, the date of the contribution, the amount received on the disposition, the date of such disposition, a description of the donee’s use of the property, and a statement indicating whether the use of the property was related to the purpose or function constituting the basis for the donee’s exemption under section 501. The term “charitable deduction property” means any property (other than publicly traded securities) contributed in a contribution for which a deduction was claimed under section 170 if the claimed value of such property (plus the claimed value of all similar items of property donated by the donor to 1 or more donees) exceeds $5,000. The term “publicly traded securities” means securities for which (as of the date of the contribution) market quotations are readily available on an established securities market. the name, address, and TIN of the donor, a description of the qualified intellectual property contributed, the date of the contribution, and the amount of net income of the donee for the taxable year which is properly allocable to the qualified intellectual property (determined without regard to paragraph (10)(B) of section 170(m) and with the modifications described in paragraphs (5) and (6) of such section). Terms used in this subsection which are also used in section 170(m) have the respective meanings given such terms in such section. The term “specified taxable year” means, with respect to any qualified intellectual property contribution, any taxable year of the donee any portion of which is part of the 10-year period beginning on the date of such contribution. Every person making a return under subsection (a) or (b) shall furnish a copy of such return to the donor at such time and in such manner as the Secretary may by regulations prescribe.