The Cornell University Library welcomes and encourages gifts in support of the University's programs. Indeed, the Library relies heavily upon donors to help sustain its growth, many of the Library's most valuable resources and special collections originated in this way. Gifts of money, books, periodicals, equipment, and other research materials contribute to the Library's development.
Modest gifts are much appreciated, as are bequests, endowments, and larger contributions.
Because of the complex nature of Cornell's library system, it is often necessary to impose certain conditions upon acceptance of gifts. If gifts are accepted it should be understood that, upon receipt the University becomes the owner of the material and, as such, reserves the right to determine its retention, location, cataloging treatment, and other considerations related to its use, maintenance, or removal. The Library encourages donors to consider, for their own interest, obtaining an appraisal of their gifts for income tax purposes. Such appraisals are the responsibility of the donor and should be made, if possible, before the gifts are transferred to Cornell in order to establish their fair market value. The Internal Revenue Service considers the Library to be an interested party which therefore precludes appraisals made or financed by Cornell.