Ohio Administrative Code › Title 3341 - Bowling Green State University › Chapter 3341-9 - Receipt of Gifts and Donations › Section 3341-9-03 - University libraries gift

Current through all regulations passed
			 and filed through July 1, 2024
(A)
								Policy statement
			 and purpose
To set out the rules governing gifts to
				the libraries.
(B)
								Policy
(1)
									Introduction
Gifts in kind are essential for
				enriching the quality and range of the university libraries' collections. This
				is most true when items are rare or unique. Bowling Green state university
				libraries welcomes and solicits such gifts when items support the teaching,
				research, and other collection needs of the university. Such materials are
				useful, enduring additions to its resources. These include books, manuscripts,
				sound recordings, and other objects.
However, in many cases, collection
				managers will not add materials to the holdings for a variety of reasons, which
				may include: duplication of existing titles, poor physical condition of the
				gift, or the materials do not fall under the collection scope of the library.
				Gifts not selected for the library may be sold or recycled for the benefit of
				the library.
BGSU libraries also accept funds for
				the purchase of items, which enhance existing collections and support BGSU
				instructional and research programs.
(2)
									Asasociated costs
			 of gifts
While the library values gifts in kind,
				there is a cost associated with the acceptance and processing of these
				materials. Before making a decision to donate materials to the library, donors
				are encouraged to review our list of critical needs below. This list is
				designed to help donors decide which materials are most appropriate for our
				collection. Donors of major gifts are encouraged to establish a fund to help
				defray the costs of processing their gift.
(3)
									Donating
			 materials to BGSU libraries, main collections critical needs
The main collections in Jerome and Ogg
				science libraries of the university libraries welcome gifts of materials in
				good condition. We have critical needs and will accept the following types of
				materials for consideration to add to our collections:
(a)
										Sciences and
			 social sciences
(i)
											Materials that support the teaching and research needs
			 of BGSU students and faculty
(ii)
											Works published
			 within the past three years
(iii)
											Scholarly
			 treatments of topics
(iv)
											Collections of articles or edited works
(v)
											Non-textbook
			 materials, published within the past ten years, on quantitative and qualitative
			 social science research methods
(b)
										Humanities
(i)
											Materials that
			 support the teaching and research needs of BGSU students and
			 faculty
(ii)
											Scholarly treatments of topics
(iii)
											Collections of
			 articles or edited works
(iv)
											Literary and critical works in the following
			 languages:
(a)
												English, Chinese, French, German, Italian, Japanese,
			 Russian, Spanish
(v)
											Literary
			 fiction
(vi)
											Poetry
(vii)
											Drama
(viii)
											Collections of
			 essays, letters, etc.
(ix)
											Diaries
(x)
											Art and
			 photography books that include high quality reproductions of artists'
			 works
(c)
										Not sought
(i)
											Outdated textbooks (more than three years
			 old)
(ii)
											Popular magazines
(iii)
											Materials in
			 poor conditions, torn, marked up, mildewed, moldy, malodorous
(iv)
											Scholarly
			 journals which duplicate our holdings
(v)
											Duplicate
			 copies
(vi)
											Titles widely held in OhioLINK
(4)
									How to donate
Please contact the collections
				coordinator if you have questions about your gift of materials to the library
				or if you wish to donate more than two hundred items (approximately ten boxes).
				If you plan to donate a large gift and are in northwest Ohio, a subject
				librarian may arrange to visit and review the collection before accepting
				it.
If you want to deliver gift materials
				to the university libraries, please call our acquisitions department during
				business hours (Monday - Friday, eight a.m. to noon, one p.m. to five p.m.) to
				make arrangements for your donation.
We ask donors to read and sign our
				instrument of gift before or with the delivery of their donation.
(5)
									Donating materials to BGSU libraries, specialized
			 collections university libraries department of archival collections and
			 branches have developed policies for the solicitation and processing of donated
			 materials. If you have materials to donate to one of the university libraries
			 specialized collections, please visit our website for specific links about
			 materials that the collections are interested in acquiring and who to
			 contact.
(6)
									Magazines and journals
In general, we do not solicit magazine
				and journal issues.
(7)
									Tax information
			 for material donations
Federal tax law generally allows
				individual donors who give non-cash gifts to the university to claim a
				charitable contribution deduction for the fair market value of the gift. Donors
				are encouraged to consult legal, accounting, or other professional advisors
				about the current IRS regulations governing non-cash charitable contributions.
				IRS Publication five hundred seventy-two entitled Charitable Contributions and
				Publication and Publication five hundred sixty-one entitled Determining the
				Value of Donated Property (available at the IRS Web site) are informative in
				determining whether to claim a tax deduction.
A gift valued at more than five
				thousand dollars must be appraised by a qualified appraiser as defined by the
				IRS (which excludes appraisal by the donee) and the donor's tax return must
				include a copy of the official signed appraisal attached to IRS Form 8283,
				Noncash Charitable Contributions.
In cases where the value of the
				charitable deduction does not exceed five thousand dollars, the donor is not
				required to obtain a qualified appraisal, but is still required to submit IRS
				Form 8283. Although the library as donee cannot appraise the gift, we have
				compiled a list of regional appraisers that you may find useful.
(8)
									Transportation costs
The donor as a rule is responsible for
				transportation costs. You may be able to deduct shipping costs from income tax.
				BGSU libraries may transport solicited, previewed, and accepted gifts from
				within northwest Ohio. Contact the coordinator of collections or the
				appropriate head librarian for more information.
Date: January 1, 2014