The University of Iowa Hardin Library for the Health Sciences seeks appropriate library materials to enrich the collections. Gifts to the Library benefit students and researchers at the University. All donations are reviewed by the Information Resources Department before selection to the collection.\u00a0 Please be aware that all gifts are accepted with the understanding that upon receipt the material becomes the property of the University of Iowa.\u00a0 The Library reserves the right to determine the disposition of all gifts, including the right to give away or discard items that do not fit our needs.<\/p>\n
<\/a><\/p>\n What Gift Materials Are Appropriate?<\/strong><\/p>\n The Hardin Library encourages donations of books, journals, manuscripts, and other materials for the collections.\u00a0 Popular magazines and materials in poor condition are generally not accepted. Scholarly materials including books, manuscripts, recordings, videos and journals are encouraged. If you have journals to donate we ask that you contact us first to see if we are in need of the titles you have to offer. For donations of less than 20 items you may bring them to Hardin Library’s circulation desk. If you have more than 20 items to give, we ask that you contact Janna Lawrence<\/a> at (319) 335-9870 first.<\/p>\n <\/a>How to Make a Donation<\/strong><\/p>\n For donations of less than 20 items you may bring them to Hardin Library’s circulation desk. If you have more than 20 items, we ask that you contact Janna Lawrence<\/a> at (319) 335-9870 first.<\/p>\n <\/a>Valuation of Gifts<\/strong><\/p>\n Gifts of materials to the University Library are generally tax-deductible in compliance with IRS guidelines.\u00a0 Present federal tax regulations prohibit the Library from giving appraisals or estimations of value of donations.\u00a0 It is the responsibility of the donor to obtain valuations of their gifts.\u00a0 For gifts that may be valued at $5000 or more, a certified appraisal must accompany the gift.\u00a0 There are many resources on the web for out-of-print and rare books, appraisals and determining the value of your donation. Search Google.com for “out of print book dealers” and you will find plenty!<\/p>\n <\/a><\/span>Letter of Acknowledgement<\/strong><\/p>\n You may request a receipt to be filled out at the time of your donation. The receipt will indicate your name, the date of the donation and the number of items donated only. If you would like itemized documentation of your gift we ask that you provide the list of titles you have donated.<\/p>\n <\/a>Charitable Contributions and Income Tax Deductions<\/strong><\/p>\n For specific questions regarding donations, donors should contact the IRS<\/a> or a tax expert.\u00a0 In general, fair market value of a gift-in-kind is deductible.\u00a0 A donation within a tax year valued at $250 or more requires a written acknowledgement of receipt. The IRS Form 8283 must be filed with your taxes if you are claiming a deduction over $500 for all contributed property.\u00a0 The IRS Publications 526 (Charitable Contributions) and 561 (Determining the Value of Donated Property) may help answer questions you have about regulations governing non-cash charitable contributions.\u00a0 Go to the IRS forms and publications<\/a> page to obtain these forms.<\/p>\n <\/a>General Donations to the University Library<\/strong><\/p>\n