Human egg donors receive a 1099-misc for income tax purposes,
Are these eggs being "farmed" for human reproduction so is this business a farming business or scientific business ?
Due to the dangers, Is the hosts body a depreciable asset.
Basis is the number of years they can produce eggs for this purpose i.e., donation for payment ( 18 yo - 30 yo ) and the estimated value of the person, Most are required to be college students and highly educated. Most are doing this since they are in severe financial straights. A fair value for one such person could be over $1,000,000 depending on the gene pool that they are part of.
Donors typically are 18 to early-30s, when women are most fertile and eggs are healthiest. They must pass medical and psychological tests before brokers and clinics shop their information among prospective parents.
Donating eggs is time-consuming, uncomfortable, and potentially risky process.
Oocytes are usually donated for reproductive purposes, not for research. According to the Centers for Disease Control and Prevention, donor eggs were used in
13,183 (11.4 percent) of the 115,392 procedures involving assisted reproductive technology that were started in the United States in 2002. Women are routinely paid $4,000 to $5,000 per cycle and in some cases considerably more
Protocols for stimulating the development of multiple ovarian follicles typically involve daily subcutaneous hormone injections over a period of 7 to 10 days
The ethics committee of the American Society for Reproductive Medicine cites an estimate that egg donors spend "56 hours in the medical setting, undergoing interviews, counseling, and medical procedures related to the process
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