Central Libraries Gift Policies and Procedures

The Baylor University Central Libraries welcome and encourage gifts that enable us to strengthen our collection. Gifts of materials can enhance existing collections, supplement or replace heavily-used materials, or form the basis for building collections in new areas of scholarly interest. In accordance with the Baylor University gift policy, materials added to the Baylor Library collection should complement the scope and needs of our collection.

Evaluation of potential gifts

Publications received as gifts are evaluated by the same standards that apply to new materials being selected. Liaison Librarians, charged with management of specific subject collections, will evaluate gifts accepted for the general collections. When specialized knowledge is required to evaluate a gift, library staff may consult with members of the faculty or others with appropriate expertise. The Liaison Librarians, or the Collection Development Librarian, will make the final decision on adding unique or additional copies to the collection.

We will consider all formats of research materials, including books, journals, tapes, videorecordings, CDs, DVDs, photographs, and manuscripts. However, we generally accept back issues of journals only if they fit our collection needs and do not duplicate our holdings. We ordinarily do not accept popular magazines, LP recordings, outdated textbooks, or items in poor condition (especially those with mold, mildew, or insect damage).

Gifts of art works, furniture, or other personal properties

Gifts of art works, furniture, or other personal properties are welcomed by Baylor University Central Libraries. Due to space limitations and the implied responsibility for maintenance, any art work or other personal properties offered to Baylor University Central Libraries must be carefully considered for acceptance upon review by the Dean of Libraries to determine the appropriateness for inclusion. The decision to accept this type of gift follows general University gift acceptance policies and must benefit the university without overly burdening administrative or other costs. Display of art works that are accepted is at the discretion of the Central Libraries. There is no obligation for display.

Disposition of gifts

Gifts are accepted if the donor gives full title and control to the Libraries. The donor's signature on the Gift Receipt form affirms this agreement. Because library materials must be handled in a manner consistent with established library and university procedures, gifts with special conditions governing disposition will be carefully reviewed.

Gift materials added to the collection will be cataloged and listed in Bearcat, the Library's online public catalog. If a gift item becomes outdated, worn or is no longer being used, it will be discarded in the same way as items the library has purchased. Gift subscriptions will be carefully scrutinized and the Library's acceptance of such gifts does not constitute a commitment to renew titles after the initial subscription period.

Materials not retained may be made available to other educational and denominational entities, students building their personal library collections, or otherwise dispersed at the library's option.

Appraisals and income tax deductions

As charitable donations, gifts of materials to the library may constitute a tax deduction for the donor. Internal Revenue Service regulations make it the responsibility of the donor to obtain legal advice on tax deductions, to arrange for appraisals for materials of significant value, and to maintain an inventory of materials donated. The library, as the recipient, is not permitted to appraise gifts or pay for appraisals.

If you claim a value of more than $5,000 for your donated property, you must have a "qualified appraisal." The IRS requires that the appraisal be obtained no earlier than 60 days before the date of gift, or no later than the day before the due date (including extensions) of the income tax return on which the appraised gift is first reported. A "qualified appraisal" includes statements often not found in typical appraisals. The library may provide assistance as to sources of information for evaluation purposes and suggest appropriate professional appraisers who might be consulted. This information is provided only as a service to our donors. We encourage you to consult your tax advisor on the preparation of this appraisal.

The library's intention in accepting gifts is that they be added to its holdings if needed. Thus every effort is made to accept as gifts only items appropriate for addition to library collections. Owing to the extent of the library's holdings it is still the case that many gift volumes will not be added to the library's collections. In determining the appropriate amount to claim as a charitable contribution for a gift-in-kind on their federal tax return, donors and their accountants may wish to consult Title 26 of the Code of Federal Regulations and the instructions for IRS Form 8283.

Acknowledgement

The Central Libraries will provide the donor with a signed letter of acknowledgement. The letter of acknowledgement notes the number of items donated but does not include an itemized list of the items or an estimate of the value of the gift.

Unless the donor wishes to remain anonymous, a bookplate indicating the donor's name will be inserted in the book. The desired text of the bookplate may be specified on the Gift Receipt form at the time the donation is made. Final approval of the text rests with the Central Libraries.

Delivering Gifts of Materials

Gifts may be delivered to the office of the Collection Development Librarian on the Garden Level of the Moody Library. To make special arrangements for pick-up of donated materials, please contact Ramona McKeown (email to Ramona_McKeown@baylor.edu or phone 254.710.6399).