#  Used Computer Donation and Resale Guideline  

 



#  Used computer donation and resale guidelines 

 Policies & guidelines 

 

 

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##  Contents 

- [Overview](#overview)
- [Who must comply](#who)
- [Why donation and resale are not recommended](#donation)
- [Gifts or sales to employees](#gifts)
- [Exception process](#exception)
- [Resources](#resources)



 

##  Overview 

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.



 

##  Who must comply 

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



 

##  Why donation and resale are not recommended 

- **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



 

##  Gifts or sales to employees 

- **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.



 

##  Exception process 

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](mailto:ithelp@harvard.edu) with details about the proposed recipient and justification for the exception.



 

##  Resources 

- [University Tax Compliance Website](https://oc.finance.harvard.edu/tax-compliance)
- [Gift Policy](https://policies.fad.harvard.edu/pages/employee-gifts-and-celebratory-events)
- [Student Computer Loan Form](https://college.harvard.edu/financial-aid/computer-loan-form)