The subject specialist will contact the donor directly and discuss the gift with the donor before accepting or rejecting the gift. G ift materials requiring a continuing obligation on the part of the Library will not be accepted without serious consideration of the Library's ability or desire to keep the material up to date. A decision to accept a journal to which the Library does not subscribe will be weighed carefully, since the acquisition will be a long-range commitment to the costs of the subscription and of binding. Individual journal issues will only be accepted if they fill in gaps in the collection. The Library is prohibited from appraising gifts.
Any appraisal is the responsibility of the donor.
Donors of library materials may be required to file IRS Form 8283 . If the Library sells, transfers, or otherwise disposes of an item within this two-year time frame, the University is required to file IRS Form 8282, notifying the IRS of the disposition and the amount the University received for that item. The IRS requires the University to inform you that your contribution for tax purposes is limited to the market value of your in-kind donation, less the value of goods and services of benefit to the donor.