蜜桃影像

Gifts

The University Libraries welcome and accept gifts that enhance the strengths of the existing collections and support the instructional and research programs of the University. Like purchases, gifts are selected for the collections using criteria outlined in the Collection Development Policy.

Donors should be aware that all gifts are accepted with the understanding that upon receipt the University becomes the owner of the material and, as such, reserves the right to determine retention, location, cataloging treatment, and other considerations relating to the use and disposition.

Appraisals

As an interested party, the library cannot participate in the appraisal process. The responsibilities of the donor and donee are fully defined by the Internal Revenue Service. While there are many details, the principal points to remember are:

• Library policy specifies that the appraisal must be made before acceptance of the gift by the library. If in excess of $5,000 or more, Federal Tax Form 8283 must be filed. (If similar items of property are given to more that one donee totaling $5,000 or more, a separate Form 8283 must be used for each.)
• The appraisal must be made by a qualified appraiser not earlier than 60 days before contribution. The report must describe the property for identification, and should include a statement describing physical condition. Inventory lists for this purpose are not provided by the library.
• Donor may wish to discuss prospective donations and appraisals with their attorneys.