Harvard University IT (HUIT) is committed to ensuring the responsible and compliant management of University-owned computers. For customers whose computers are procured and managed by HUIT, donation or resale of used computers is generally not recommended.  

In rare cases, exceptions may be considered. This guideline outlines why donations and resale are discouraged, and the process to follow if an exception is requested. 

This guideline applies to all Harvard University schools, departments, and units whose computers are procured and managed by HUIT.

• Tax and Financial Implications: Donations and resales can trigger tax reporting obligations and must comply with University financial policies.
• Recycling Agreement: HUIT has a standing agreement with preferred vendor, which provides financial credits that directly support IT services. Donation or resale reduces these returns.
• Software Licensing: Licensed software installed on University-owned computers must be removed before transfer, creating administrative overhead and compliance risks.
• Funding Restrictions: Devices purchased with sponsored or restricted funds are generally not eligible for donation or resale 

• Equity and Compliance: Allowing employees to purchase or receive used computers can create inequities and inconsistencies in how University property is managed.
• Taxable Benefit: Any transfer of University property to an employee may be considered taxable income and must be reported accordingly.
• Standard Practice: All University-owned computers managed by HUIT should be disposed of through the approved recycling agreement unless a formal exception is approved. 

If a department believes there is a compelling reason to donate or sell computers outside of the recycling program, the following steps must be followed:

• Recipient Eligibility: Donations may only go to nonprofit or educational organizations aligned with Harvard’s mission. For-profit organizations are not eligible.
• Acknowledgment: While IRS regulations only require a written acknowledgment for donations valued at $250 or more, Harvard’s standard practice is to request a written confirmation from the recipient organization for all donations, regardless of value, stating that no goods or services were provided in exchange.
• Fair Market Value: Departments must document the value of the devices, either through comparable sales or depreciation (original purchase price divided over device lifecycle).
• Compliance Review: Departments must coordinate with Harvard’s Tax Office and Financial Administration to ensure all requirements are met.
• Final Approval: No donation or resale may proceed without formal approval from HUIT and the Tax Office. Departments must contact HUIT with details about the proposed recipient and justification for the exception. 

• University Tax Compliance Website
• Gift Policy
• Student Computer Loan Form