EMU Library Gifts-In-Kind Acceptance Policy

I. Donating Gifts

Should those wishing to donate have items or a collection that they would like the EMU Library to consider, please contact the Acquisitions Librarian at 734-487-2402 or the Acquisitions Department at 734-487-2596.

Donations to the University Archives.

Monetary gifts   

II. Acceptance

Upon receipt, donated material becomes the property of the EMU Library and, as such, the EMU Library reserves the right to determine their retention, location, cataloging treatment, and other considerations related to their use or disposition.

All potential gifts will be evaluated in terms of the collection development goals of the Library, as well as the physical condition of the materials. For gifts exceeding 100 items, the EMU Library may ask donors to also consider a financial donation to help defray processing and maintenance costs.

Factors considered when reviewing gifts include:

• The relationship of the materials to EMU’s academic curricula
• The strengths and weaknesses of the existing collections
• Potential duplication with materials already held
• The capability of the Library to process and store the materials
• The age of the materials
• The condition and format of the item
• Whether the material format is likely to remain relevant, and equipment is available for its use

The EMU Library can advise donors of other possible organizations, if the EMU Library is not the best home for the materials. Gifts that will require commitment of funds or special facilities must be approved by the Library’s top administrator or his/her designee. The donor will be notified within 30 days if his/her gift has been accepted.

III. Tax and Appraisal Information

Federal tax law generally allows individual donors who give non-cash gifts to the EMU Library to claim a charitable contribution deduction for the fair market value of the gift. Donors are encouraged to consult legal, tax accounting or other professional advisors about the current IRS regulations (www.irs.gov) governing non-cash charitable contributions.

The EMU Library is not permitted by the IRS to give donors an estimate of the value of gifts. Donors are responsible for meeting the appraisal requirements of the IRS for any contributions claimed. The appraisal of a gift for income tax purposes is the responsibility of the donor.

Effective date: April 16, 2015

Address questions about this policy to: Library Administration