Taxpayers who donate a computer or other technological equipment to educational institutions in Louisiana are allowed a credit of 29 percent of the value of the property donated (R.S. 47:37). The recipient certifies the donation of property by using Form R-3400, Certification of Donation or Contribution of Property of a Sophisticated and Technological Nature, available on LDR’s website. You must attach the completed certification form to your return. On Line 3A, enter the value of the property donated to an educational institution in Louisiana. Multiply the amount on Line 3A by 29 percent and enter the result on Line 3B. Round to the nearest dollar.