Library Policies and Guidelines

Library Gifts of Materials Guidelines

Number: 016
Date: 10/25/2021
Department: Technical Services and Library Systems


Overview

Gifts of materials to the University of North Florida Thomas G. Carpenter Library are welcomed and valued.  Through the generous support of individuals and organizations throughout our community, gifts enhance our collections and significantly contribute to the excellence, teaching and research missions of the Library and University.

The collections at the UNF Thomas G. Carpenter Library are carefully selected to provide balanced, relevant and timely materials that serve to support the curricular and research needs of our faculty, staff, students and community. In order to safeguard quality, consistency, and relevance to the needs of the University community, donated materials are reviewed to determine if they are appropriate for the collection prior to being added.

General Policy

All gifts are accepted with the understanding that they become the sole property of the University of North Florida Thomas G. Carpenter Library.  The Library is solely responsible for determining the retention, location, cataloging treatment, and other considerations relating to the use of gift materials.   The Library reserves the right to accept or reject gifts, without restrictions, and the right to dispose of material.  Materials not added to the collection may be offered to other organizations, auctioned, or recycled.

The Library welcomes the following materials:

Gifts of manuscript collections, rare books, and unique materials, especially those that pertain to UNF and northeast Florida regional history, are welcomed. Before such items or materials are donated to the Special Collections & University Archives, please contact Special Collections & University Archives at lib-special@unf.edu. The UNF Development Office encourages donors to consider providing financial support for the processing and preservation of such donated materials, especially if the collection is of substantial size and/or significance.  The Library will assess the collection and create a Deed of Gift for donors to sign as part of the donation process. Some items may not be accepted due to their suitability, size, or condition. These items will be returned to the donor.

Special Collections Materials Deed of Gift Form

Appraisals, Income Tax Information

Receipt of gifts to the UNF Thomas G. Carpenter Library can be acknowledged in writing when requested and that receipt can be used for tax-deductible purposes as permitted by law. IRS regulations prohibit the receiving organization (UNF) from assigning a value to the gifts it receive. Several publications can help estimate the value of a donation. To search for an appraiser by zip code or specialization, go to the Appraisers Association of America website. Click the 'Find an Appraiser' button on their website for more information.  To take a tax deduction, the IRS has publications that can help with understanding the rules regarding non-cash gifts.

Donors who wish to take a tax deduction should consult the IRS or their tax advisors. The following publications will also be of use:

Charitable Contributions (IRS pub. 526)
Determining the Value of Donated Property (IRS pub. 561)
Noncash Charitable Contributions (Form 8283) [This is required if the gift is worth $500 or more]

Thank you for your support of the UNF Thomas G. Carpenter Library.