Rhode Island General Laws Title 44. Taxation § 44-42-2. Tax credit

(1) The amount in excess of ten thousand dollars ($10,000) in any taxable year contributed to an institution of higher education for the establishment or maintenance of a faculty chair, department, or program for scientific research or education;

(2) The amount in excess of ten thousand dollars ($10,000) in any taxable year contributed to an institution of higher education for a work fellowship program that is providing training connected with scientific research or education and is established by an institution of higher education for the students of an institution; and

(3) The cost or other basis for federal income tax purposes, determined immediately prior to the contributions, in excess of ten thousand dollars ($10,000) in any taxable year of tangible personal property contributed to an institution of higher education for use in an educational, training, or research program for scientific research or education conducted by an institution in this state, excluding sale discounts and sale-gift or similar arrangements pertaining to the purchase of equipment.