![](data:image/svg+xml;base64,PD94bWwgdmVyc2lvbj0iMS4wIiBlbmNvZGluZz0iVVRGLTgiPz4KPHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHhtbG5zOnhsaW5rPSJodHRwOi8vd3d3LnczLm9yZy8xOTk5L3hsaW5rIiB3aWR0aD0iMTQ4Ny41cHQiIGhlaWdodD0iMTkyNXB0IiB2aWV3Qm94PSIwIDAgMTQ4Ny41IDE5MjUiIHZlcnNpb249IjEuMiI+CjxnIGlkPSJzdXJmYWNlNSI+CjwvZz4KPC9zdmc+Cg==)
drive and installation costs, if donated with the data
processor.
"Computer software." Computer programs and instruction in
the use of such programs, donated by a corporation.
"Corporation." A corporation having capital stock, joint-
stock association or limited partnership, either organized under
the laws of the United States, this Commonwealth, or any other
state, territory or foreign country or dependency and doing
business in this Commonwealth, or having capital or property
employed or used in this Commonwealth by or in the name of
itself or any person, partnership, association, limited
partnership, joint-stock association or corporation. The term
does not include a building and loan association, bank, bank and
trust company, national bank, savings institution, trust company
or insurance and surety company.
"Department." The Department of Revenue of the Commonwealth.
"Donated equipment." Computer or scientific equipment given
to a college or school entity solely for educational purposes,
not transferred for money, property, services or other
consideration and the original use of which equipment
immediately after the donation is by the donee.
"Donated services." Computer software or labor donated by an
individual to a college or school entity used either in
classroom instruction or programming computer equipment,
providing that the individual is an employee of a corporation
and has donated the labor with the knowledge and assent of that
corporation.
"Market value." The retail sale price of computer or
scientific equipment.
"Residual value." The difference between the market price of
20150SB0138PN0085 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30