Planned Gift Tech

Gifts of Copyrights, Trademarks and other Intellectual Property

David Newman

Thursday, October 18, 11:30 a.m. – 12:30 p.m.


The democratization of technology means that more people are able to create and transfer intellectual property, including patents, trademarks, and copyrights, while increased demand for these assets has increased their value dramatically. Charitable contributions of these intangible assets are subject to a surprisingly complex matrix of rules governing the tax benefits arising from those contributions. We will explore these rules with case studies that help planners spot opportunities to develop major planned gifts with a whole new category of assets.

Learning Objectives

  1. Participants will learn the special tax deduction rules for gifts of intellectual property.
  2. We will add new categories of planned gift assets to those we already know and understand.
  3. We will use case studies to learn how to spot opportunities for gifts from donors who may not own appreciated real estate or stock, but may have valuable intellectual property.


CFRE: Approved for 1 point  

CFP: Approved for 1 point  

CAP: Approved for 1 hour CE Credit

 < Back to Breakout Schedule

David Newman


David Newman chairs the Charitable Sector Practice at the Los Angeles law firm of Mitchell Silberberg & Knupp. For what seems to him like forever he has advised families and individuals concerning their foundations and other philanthropy, as well as charitable organizations and their donors on the legal and tax aspects of charitable gift planning. He also advises these organizations on transactional and governance matters. David is a former board member of both the National Committee on Planned Giving and the American Council on Gift Annuities. David received the Dana Latham Award from the LA Tax Bar, for lifetime achievement in the field of taxation, and he volunteers for the Los Angeles Regional Food Bank, because it makes him crazy that hundreds of thousands of residents of a wealthy metropolis lack food security. He serves on the board of the California Community Foundation.