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Donating Books & Materials

Gifts-In-Kind

Thank you for your interest in building the collections of the Georgia State University Library. The University Library values its donated gift materials from individuals and organizations; over the years, these gifts-in-kind have enriched the library general collection and special collections and archives immensely and have helped us fulfill our mission.

Acceptance of Donated Materials

Donated gift materials are carefully reviewed and are not always accepted. There are several reasons for this. Materials not in high demand by our students and faculty or those which are already present in the collection may not be viable. Finite amounts of shelving require that we consider the space requirement needed to accommodate new materials. In addition, collaborative relationships with other libraries mean that we can focus the GSU collection to best meet the needs of our university users.

Initial review of proposed gifts-in-kind will consider any potential restrictions, limitations, and costs that will be associated with the gift and its processing and retention. Please contact the Collection Development department or the Special Collections department to discuss making a donation of your in-kind gift items.

Supporting the Collection

Donors of in-kind gift collections are encouraged to financially support the preservation, housing, processing, and continuing use of the materials. This is particularly true of gifts that are designated for our Special Collections. Staff time is needed to evaluate, retrieve, process, catalog, label, digitize, and preserve items. Costs will vary considerably depending upon the size, condition, language(s) and formats of gifts-in-kind. One-time financial support or the establishment of an endowment for the collection will provide funding for the organization, cataloging, processing, preservation, publicity, and reformatting (such as digitization) of collections which will facilitate access and use and enhance the learning and research experience of our patrons.

To discuss making an outright and/or planned gift, please contact Margaret P. Mathews, Director of Development.

Ownership and Use of Gifts

All gifts accepted by the University Library become property of the Georgia State University Foundation upon receipt of a donor relinquishment form and gift-in kind form. The foundation reserves the right to determine retention, disposition, location, circulation, treatment, and other considerations related to use. A Deed of Gift will be prepared jointly by the Library and the donor for significantly valuable gifts or extensive collections.

Appraisals and Tax Information

Attorneys and tax experts can best answer specific questions about charitable deductions for gifts in-kind, and we encourage you to discuss potential donations and appraisals with such professionals.

The following brief summary of information from Internal Revenue Service publications provides basic guidelines pertaining to tax deductions for donors of gifts-in-kind. The fair market value of an in-kind gift is deductible. A donation within a tax year valued at $250 or more requires a written acknowledgment from the University Library as the recipient. If the donation is valued at more than $5,000, the donor must obtain a qualified appraisal, a copy of which must be given to the Library along with any appropriate IRS forms. The donor must submit this appraisal summary with the tax return claiming the deduction.

For more information, potential donors should consult the website of the Internal Revenue Service or your local library and locate these IRS publications:

Form 8283: Noncash Charitable Contributions (PDF) and the Instructions for Form 8283 (PDF).

Acknowledgement

Upon receipt of a signed donor relinquishment form and a gift in-kind form, the University Library and the Georgia State University Foundation will make an appropriate acknowledgement for all gifts, providing a brief written description of the donation. Ordinarily the acknowledgement form will not provide a comprehensive listing of donated materials.

Library Contact Information

Additional questions on gifts should be directed to Skye Hardesty, Head of Collection Development (404)413-2786.

Special Collections inquiries can be directed to Stephen Zietz, Head of Special Collections and Archives (404)413-2889.

Foundation Contact Information

For information about making a contribution to support our collections, contact Margaret P. Mathews, Director of Development, 404-413-3487.

Thank you for your support of the University Library and Georgia State University.