id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-434	Drennan, William A.	It Does Not Compute: Copyright Restriction on Tax Deduction for Developer’s Donation of Software	2022	75	.pdf	application/pdf	32850	1586	60	This approach fails to4 recognize that software may also be eligible for patent protection, and further ignores rules and policies which have traditionally provided favorable tax consequences to donors who contribute patent rights to charity. Now certain features of software may be eligible for patent protection.	cache/ftr-434.pdf	txt/ftr-434.txt