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Computer Donation Credit Program

A credit may be applied against various Connecticut business taxes for the donation of new or used computers to a local or regional board of education or a public school. The used computers may not be more than two years old at the time of donation.

The amount of the credit shall not exceed 50% of the fair market value of the new or used computers at the time of donation and cannot exceed $75,000 annually.

To qualify for the credit, a business firm must submit Form CT-CDC, Computer Donation Credit Application, to DRS.   Along with the application; the business firm must provide a copy of the written agreement between the business firm and the local or regional board of education or public school. The written agreement shall provide for the acceptance of the computers by the board of education or public school, an acknowledgment that the computers are in good working condition, and a requirement that the business firm install, set up, and provide training to school staff on these computers.

For more information please see IP 2010(13), Guide to Connecticut Corporation Business Tax Credits.