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Donating Materials


Gift Policy

Gift Policy

Conditions of Acceptance

All gifts-in-kind become the property of Central University Libraries. All gifts are considered to be unrestricted unless special arrangements have been made with the Collection Development Department prior to delivery. All gifts will be considered for addition to the Libraries' collections, but we reserve the right to exchange, sell, or discard any items that do not fit our needs.

Materials generally not accepted

  • Textbooks
  • Popular magazines
  • Mass market (pocket) paperbacks
  • U. S. government publications
  • Scholarly journals that duplicate our holdings
  • Videocassettes (VHS or Beta)
  • Auction Catalogs
  • Vinyl records
  • Music cassettes
  • Reel-to-reel tapes
  • Materials in poor conditions

Acknowledgment

The donor will receive a letter of acknowledgment describing the quantity and type of materials donated. However, the libraries cannot compile a detailed list of the donated materials. If the donor supplies a list of the contents, a copy of this list will be returned along with the letter of acknowledgment.

Tax Information

Generally, the fair market values of gifts-in-kind are deductible. If the total amount of all non-cash deductions for the calendar year exceeds $5,000.00, the donor must report the deductions to the Internal Revenue Service by using Form 8283, which may be found on the IRS web site here:

Donations valued at $250.00 or more require written acknowledgment from the recipient. Donations valued at over $5,000.00 require an appraisal report from an impartial qualified appraiser to be submitted with the return claiming the deduction. This appraisal report must be completed no earlier than 60 days prior to the gift. A copy of the appraisal must be given to the Libraries. The libraries do not perform appraisals.

Give financially

Learn more about financial gifts here.