Supporting the Campus Libraries
Donations of books and other media are considered to be “gifts in kind.” Such gifts are welcomed by the GBSC Libraries as one means of developing our campus collections.
How it works
- Gifts in kind are accepted by the Director of Library Services.
- They are acknowledged in writing whenever the donor and his/her address are known.
- Gifts in kind are reviewed according to the same selection criteria as for purchased materials.
- Those not needed for the collection may be sold, exchanged, discarded or disposed of in accordance with applicable guidelines.
The libraries do not generally accept gifts in kind with restrictions on their use or disposal. Only the Director of Library Services may approve acceptance of gifts with special conditions, including those concerning their shelving/housing, use, copyright, or access.
Gifts that are accepted with restrictions must be documented with a Memorandum of Agreement. All gifts of manuscript materials are also accepted under terms agreed upon in a Memorandum of Agreement with the donor.
IRS & Taxes
It is the responsibility of the donor to assess the value of his/her gift for tax purposes. IRS regulations prohibit the libraries, as the recipient of the gift, from appraising it.
Donations of gifts in kind will be delivered to the libraries by the donor or shipped to the libraries at the donor’s expense. Exceptions to this policy may be made by the Director of Library Services.
Large gifts should be accompanied by a list of materials compiled by the donor.
In matters related to the receipt and handling of gifts the GBSC Libraries follow the guidelines established by the Association of College and Research Libraries (ACRL) in its Standards for Ethical Conduct for Rare Book, Manuscript, and Special Collections Librarians (1992).
Any financial gift to the GBSC Libraries must go through the Advancement Office.
For more information please contact the Director of Library Services.