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Gift Policy: Home

Gift Policy

Gifts-in-Kind Policy

Phillips Library welcomes gifts of books and other research materials. Through such donor generosity the library may add depth to the academic resources available to our community.

The following guidelines are offered to assist donors. Based upon these criteria the Phillips Library retains the right to accept or decline all potential gifts.

I. General Guidelines

Due to the costs of managing the gift process, the Phillips Library’s goals in accepting gifts are to acquire only those materials which are relevant to the library’s needs.

We accept gifts that:

  • Support Phillips Library’s current and evolving collection interests and principles.
  • Sustain the research needs of Mount St. Mary’s University staff and faculty.
  • Augment existing collections.
  • Enhance the unique and noteworthy holdings of Phillips Library’s special collections.

We are not able to accept gifts when:

  • Materials are not in good physical condition, e.g., they contain mold or mildew, tears, stains, water damage or are in any way impaired in a manner that results in limited or restricted use. These items are potentially harmful to existing collections.
  • Materials require significant restoration or conservation or unique storage, unless accompanied by appropriate funding.
  • A donor places restrictions that will negatively affect access to and use of the materials.

We also do not accept:

  • Textbooks.
  • Popular trade paperbacks.
  • Single issues of periodicals or broken runs of bound periodicals, unless they fill gaps in our current collection.
  • Outdated media formats such as LPs, cassettes, etc.
  • Materials which duplicate current holdings.
  • Photocopies/facsimiles of original materials.

II: Our process for giving:

  • Donors should provide a title list and description of any gift before it can be considered. In the absence of such documentation, Phillips Library may require an on-site evaluation of the collection by a subject specialist or other library staff before a determination to accept can be made. The subject specialist will evaluate potential gifts for appropriateness to the collections.
  • Gifts delivered without prior arrangement or contact with Phillips Library staff may or may not be accepted or acknowledged.
  • Potential donors of materials should contact library staff prior to giving.

III. Disposition of Gift Materials

  • Once we determine that a gift meets the library’s selection criteria, we will catalog the items and make them accessible in our public catalog.
  • Appropriate donor recognition may be placed within the catalog record(s). The library is not able to maintain separate physical collections for donors.
  • Gifts not selected for cataloging may be disposed of through sale or donation to another institution.

IV. Donor Information

IRS rules:

Donors who wish to receive a tax deduction for gifts should consult an account before giving to the library.

For gifts over $500 but less than $5,000 the IRS requires a completed IRS Form 8283 which can be acknowledged by signature of Phillips Library’s director.

For gifts exceeding $5,000 the donor must secure a formal appraisal to accompany filing IRS Form 8283. The value of the gift should be determined by the donor prior to transfer to the library.

For gifts valued at over $5000, a copy of the appraisal should also be submitted to Phillips Library. Information on IRS Form 8283 can be found here: https://www.irs.gov/uac/about-form-8283

The IRS prohibits librarians and other staff from appraising materials or for paying for or arranging for appraisals. Pertinent information is available in IRS Publication No. 561 "Determining the Value of Donated Property". Because tax laws change frequently, donors should seek professional tax or estate counsel prior to making a gift.

Donors who offer materials or collections which the library cannot accept may be referred to other libraries or charitable book donation programs.

Information Technology Librarian

Julie Shenk's picture
Julie Shenk
Contact:
301-447-5591

IRS Form 8283

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