Library borrowing privileges are a benefit at these levels. These privileges pertain to books only. Access to the Internet and some computer databases is limited to current SMU students, faculty and staff only.
The fair market value of the library borrowing privileges has been determined to be $50. Therefore, all contributions in excess of that amount are tax deductible. Your gift is fully deductible if you choose to decline borrowing privileges, as long as you notify us in writing.