Library Policies

Library Policy on Gifts/Donations

From the Collection Development and Management Plan 02.20.2014:

  • Gifts of materials in new or like-new condition will be considered by the librarian who is the liaison to that academic area.  
  • Donations will be considered only if they meet the criteria for other new items, are in better condition than existing copies of items, can replace a missing item, or add an additional copy for heavily used items. 
  • Gifts must be donated with no restrictions as to disposal.  (see “Legal Aspects of Gifts*”)
  • The library does not provide an itemized list of donated materials.  The library does not assign value to donated materials.  Donated items become library property and may be given away, sold, or discarded on the recommendation of the CD&M Committee.


*Legal Aspects of Gifts

“One Internal Revenue Service (IRS) regulation relevant to libraries has to do with gifts and donations to a library or not-for-profit information center.  Any library, or its parent institution, that receives a gift-in-kind (books, journals, manuscripts, and so forth) with an appraised value of $5,000 or more must report the gift to the IRS.  A second regulation forbids the receiving party (in this case the library) from providing an estimated value for the gift-in-kind. ... Typically, with gifts thought to be worth less than $4,999, the library may write a letter of acknowledgement indicating the number and type of items received. For gifts of less than $250, the IRS does not require a letter.” (Evans, 2012).