Robert M. Kane, Jr. (J.D. 2011, Temple) has published Comment, A License to Donate: Patents, Tax Law, and the AIDS Epidemic, 29 Temp. J. Sci. Tech. & Envtl. L. 53 (2010). Here is part of the Conclusion:

Congress needs to change our tax law to encourage companies to donate patents and licenses to non-profit organizations. The fair market value tax deduction for donations of patents and licenses will provide an incentive for corporations to make such donations. Through donations of licenses to use AIDS-treatment drugs, vital anti-retroviral drugs will be distributed to AIDS victims. Donations of patents to non-profit organizations and universities may lead these organizations to develop products the donor could not or would not want to develop. The Science Advisory Council will ensure that the abusive patent donations that occurred before the AJCA do not happen again. For a small reduction in tax receipts, the government will be able to more effectively fight the AIDS pandemic, to the relief of millions of AIDS victims worldwide.