University
Libraries Gift Policy
The
Library is pleased to accept donations of books, periodicals, and other
materials in good physical condition which support the research and teaching
mission of the University. All donated materials will be evaluated in accordance
with the
Library Collection Development Policy for newly purchased materials. Upon receipt, donated
materials become the property of the Library and will be reviewed by
appropriate library personnel. Materials which are in poor physical condition,
duplicate existing holdings, or fall outside the scope of the
Library Collection Development Policy may
be disposed of through sale, donation, exchange, or discard. Due to the high
cost of processing donations, the Library reserves the right to decline any
gifts.
Before
bringing a donation to the library, donors should box all materials and contact
the Library Gifts Liaison to discuss any special circumstances concerning their
donation.
If
donors wish to donate materials for the general collection, please contact the
Library Gifts Liaison, Ione Damasco at 937-229-4238 or ione.damasco@notes.udayton.edu.
The Library also welcomes monetary gifts to support its collections, programs
and facilities. For further information regarding monetary gifts, donors should
contact Jane Dunwoodie at 937-229-4266.
Donating to
Special Collections & the Marian Library
Several of the Library’s collections handle their gifts directly. Donors who wish
to donate to the U.S. Catholic Collection, University Archives, Special
Collections, or the Marian Library should contact them directly to make
provisions for their donation.
Guidelines for Donating Materials to the
General Collection
Library
staff share the donor's concern that gift materials will actually be used at
the Library. Therefore, donors considering donating to the library are
encouraged to first contact the Library Gifts Liaison. It will often be
possible to determine the appropriateness of a proposed gift with a simple
telephone call.
In general, the following materials are not
appropriate gifts for the library and will be subject to disposition
(exceptions immediately follow this list):
- Materials which duplicate
existing holdings (including standard editions of classic works)
- Textbooks and workbooks
- Materials in the subject areas
of the sciences more than 3 years old
- Newspapers and popular
magazines
- Mass media paperbacks
- Musical scores and recordings
- Photocopied materials
- Damaged and/or brittle
materials
Exceptions to these
guidelines include, but are not limited to, popular Catholic newspapers and
magazines, textbooks used by Catholic schools, other materials that reflect the
U.S. Catholic experience, and certain musical scores and recordings. Donations
that fall into these categories may be appropriate for some of our special
collections, so donors who wish to donate these specific materials should
contact Nicoletta Hary directly at 937-229-4262 or nicoletta.hary@notes.udayton.edu.
Retention and Circulation of Gifts
Under normal circumstances, gifts to which the donor has attached
conditions, such as those concerning retention, housing, classification and
use, will not be accepted for inclusion in the Library collection.
The Library is responsible for determining the retention, location, cataloging
treatment, and other considerations relating to the use or disposition of gift
materials.
Under normal circumstances, the Library will not accept gifts when their
physical condition does not allow normal library shelving and use.
Under normal circumstances, the Library will not accept gifts on which a donor
places restrictions that will negatively affect the use of the materials.
Exceptions may be made, particularly in terms of rare or archival materials.
Contact either the Special Collections or University Archives for these types
of materials.
Acknowledgment and Receipt
The Library makes written acknowledgment of all gifts
accepted. The letter of acknowledgment notes the number of volumes received but
does not include a list of the items or an estimate of the value of the gift.
The Library will not
notify donors of each title's disposition or return items not added to the
collection unless prior arrangements have been made.
Tax Issues
All
material gifts to University
of Dayton Roesch Library
are considered noncash charitable donations. In accordance with United States
tax regulations the Library will not appraise the value of gifts in kind.
Each
donor is responsible for determining their personal tax obligations and whether
their gift requires appraisal. Any tax deduction over $5,000 will require a professional
appraisal, for which the donor will be responsible. Donors should consult their
tax advisor in all cases, as the tax code regarding charitable donations is
revised frequently. Donors may also want to take a look at the Internal Revenue Service's Web site.
Please note: once a gift enters the processing workflow, the
Library can no longer accommodate an appraiser; therefore, donors considering a
tax deduction who wish to have their collection appraised should do so prior to
making the donation.
On
request, the Library will provide an itemized written acknowledgment for tax
purposes; however, the Library is not permitted to assign a cash value to
gifts. Donors who want an itemized donation acknowledgment must submit a list
of donated titles with each donation.
Relevant
IRS Publications
·
Publication 526 - Charitable Contributions
·
Publication 561 - Determining the Value of Donated Property
·
Form 8283 - Noncash Charitable Contributions
·
Instructions for Form 8283
·
Form 1040 Schedule A - Itemized Deductions
Reviewed
by Library Faculty 4/20/08
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