The first thing that needs qualification is the entity. I assume it is U.C. Berkeley. Ift it is the owner of the servers and the system, it is a tax exempt Section 501(c)(3) organization for which deductions may be taken pursuant to section 170(c) of the Internal Revenue Code of 1986, as amended.
In the case of Einstein@Home, the servers and systems were purchased with funds from the US National Science Foundation and are the property of the University of Wisconsin - Milwaukee.
Cheers,
Bruce
