经评选出的优秀作品，作者同意将知识产权无偿转让主办方，用于宣传艾滋病反歧视的公益活动。
The selected outstanding works, the authors agreed to sponsor the transfer of intellectual property free of charge, for promotion of AIDS anti-discrimination public service activities.
对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。
For the first case, it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.
赠与是指转让人将土地使用权无偿转移给受让人的行为。
Donation means that the transferor transfers land use right gratis to the transferee.
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