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University Library Gift Policy
The University Library welcomes donations. In addition to books and
journals, the Library also accepts donations of other formats, such as
videos and compact discs. Donated items which do not fit the scope and
focus of the EMU
Library’s Collection Development Policy are not
added to the collection. Upon acceptance, all donations become the property
of the University Library, and the Library will make the final decision
as to the disposition of donated materials.
The donor will receive acknowledgements from the Acquisitions Librarian
and from the EMU Foundation. IRS regulations do not allow an institution
receiving a gift in kind to assign a monetary value for tax purposes,
the donors are responsible for any estimations used for tax
deductions.
University Archives Gift Policy
The University Archives welcomes gifts which will increase the capability
of the collection to support the teaching
and research needs of the university community. Gifts will be accepted with the understanding that they then
become the property of the Archives, and decisions concerning retention,
cataloging, and location will be made by the Archivist. Gifts may be
accepted with conditions as to their disposition, use or locations. All
such conditions will be set forth in the Deed of Gift document signed
by the donor and the Archivist. By law, the Archives cannot appraise
gifts for income tax purposes. Donors will be directed to recognized
appraisers, their attorneys, and the latest IRS rulings and regulations
if estimates or appraisals are desired. Notices of acknowledgment and
appreciation are sent to donors covering the amount and type of material
received.
May 2005 |
