The University Libraries encourage and gratefully accept donations of money, books, or related library materials. Interested donors are invited to contact the Head of Acquisitions for assistance in identifying those individuals or departments responsible for handling specific types of gifts.
In the absence of an agreement to the contrary, the Libraries reserve the right to decline, exchange or otherwise dispose of any donated materials. Gifts may be used or displayed in public or staff areas, stored, transferred to another unit within the University, sold, discarded or donated to another institution, organization or individual in accordance with Arkansas and University rules, guidelines and laws.
Although exceptions may be made for special circumstances, materials that fall outside of our collecting policy generally include:
Small donations of a few books:
Entire collections or substantial numbers of volumes
Appraisals: Because the Internal Revenue Service regards the Libraries as an interested party, the Libraries are unable to provide appraisals for tax purposes. The appraisal or establishment of an item’s value for tax purposes is the responsibility of the donor, as are appraisal costs. The Libraries will assist in identifying an appraiser for the donor when possible.
Donors should seek further information on valuation of donated property from the Internal Revenue Service and their own tax advisor or attorney. Two useful IRS publications are:
Acceptance of a gift that has been appraised by a third, disinterested party does not imply endorsement of such appraisal by the Library.
Some of the above text adapted from University of Louisville Libraries, http://library.louisville.edu/collmgmt/cdp.html.