. "Appendix L: U.S. Tax Policy Issues." Technology Commercialization: Russian Challenges, American Lessons. Washington, DC: The National Academies Press, 1998.
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reduce the deduction that the donor may receive depending on what the donor gives and how it is used. For example, the donor who contributes tangible personal property will get a smaller deduction if the recipient sells the property for cash than if the recipient uses the property to conduct its activities.