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Information for Donors of Gifts-in-Kind

Make a monetary gift

Thank you for thinking of the University of Iowa Libraries. As a donor of library materials, you are one of our most valued supporters. Gifts-in-kind enhance and enrich the collections of the Libraries. They represent materials that might otherwise be impossible to obtain.

Conditions of Acceptance

Any gift-in-kind becomes the property of the University of Iowa Libraries. The Libraries consider all gifts to be unrestricted. We will always consider your gift for addition to the collections, but we reserve the right to exchange, sell or discard items which do not fit our needs.

Materials Wanted

  • Hard cover and high quality paperback books of scientific, scholarly or artistic substance
  • Other formats including sound recordings, scores, and videos

Materials Generally Not Wanted

  • Outdated textbooks (older than 5 years)
  • Popular magazines or mass market paperbacks
  • U.S. government publications
  • Scholarly journals which duplicate our holdings
  • Materials in poor condition

How to Donate

Donations may be dropped off at the Acquisitions Department in the Main Library or at one of our branch libraries Monday through Friday during regular business hours. To make arrangements please contact the Gifts Unit, phone: (319) 335-5877; fax (319) 335-5691, or contact the appropriate branch library.

We may ask to review a gift prior to acceptance. If the gift does not meet our needs, we will attempt to refer the donor to a more appropriate recipient. We are happy to pick up substantial gifts from local donors and may be willing to pay for the shipping of gifts from donors living outside of the Iowa City area.

Acknowledgments

We will issue a receipt or letter of acknowledgment describing the quantity and type of materials donated to the Libraries. However, the Libraries cannot compile a detailed list of donated materials or at a later date provide a precise reconstruction of the contents of a gift for tax purposes. We will return with the acknowledgment a copy of any list supplied by the donor.

Tax Information

The following information, summarized from Internal Revenue Service publications, provides basic guidelines pertaining to tax deductions for donors of gifts-in-kind. It is not intended to serve as a complete account of the requirements or limitations covering tax deductible gifts. Donors should consult a tax expert for specific questions about charitable deductions for gifts-in-kind.

Generally, the fair market value of a gift-in-kind is deductible. A donation within a tax year valued at $250 or more requires a written acknowledgment from the recipient. If the donation is valued at more than $5000, the donor must obtain a qualified appraisal and submit an appraisal summary with the return claiming the deduction. A copy of the appraisal must also be given to the Libraries.

Federal regulations do not permit the Libraries to give appraisals or estimates of value. Upon request the Libraries will provide a list of independent appraisers for consideration by the donor.

For additional information on donating gifts-in-kind to the University of Iowa Libraries please contact the Acquisitions Department at phone (319) 335-5877.