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Technology Commercialization Russian Challenges, American Lessons (1998) / Chapter Skim
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Appendix L: U.S. Tax Policy Issues
Pages 129-132

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From page 129...
... Using these estimates and information on the revenue cost of the research credit, one study estimated that during the early 1980s, the research credit stimulated between 15 and 36 cents of research spending for each dollar of tax revenue forgone. Most recent studies indicate that the amount of research stimulated by the credit is larger than that reported by earlier research.
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From page 130...
... Question 2: What are the tax benefits for universities and non-profit research institutions and what is the rationale for these provisions? The United States tax system contains a number of provisions that give favorable tax treatment to non-profit organizations devoted to scientific research.
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From page 131...
... To provide additional support for scientific activities and other activities that benefit the community at large, the US tax code allows taxpayers to take an income tax deduction for contributions they make to nonprofit organizations that serve charitable, religious, cultural, or scientific purposes. Thus, if an individual or a business makes a contribution to a nonprofit organization that conducts scientific research, the individual or business will be able to reduce the amount of income tax he, she, or it owes to the federal government.
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From page 132...
... 132 TECHNOLOGY COMMER CIA LIZA TION 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.
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  • corporate income

  • purely scientific
  • credit published
  • hospital receives
  • conducts scientific
  • study estimated

  • studies indicated
  • favorable tax
  • nonprofit organization
  • training students
  • tax benefits

  • organizations devoted
  • encouraged additional
  • allows taxpayers
  • institute receives
  • tax law

  • serving scientific
  • conducts basic
  • nonprofit organizations
  • available studies
  • studies evaluate


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