Collection Development: Gifts

 

The Libraries are unable to take all materials offered, accepting only those that are within the scope of its collections policies and selection criteria.  Although exceptions may be made for rare or unique materials, the following generally fall outside of the Libraries’ acquisitions policies:

 

• items that are duplicated in our collection (unless in high use or an otherwise special edition);

• textbooks;

• children’s books;

• popular fiction and trade books;

• back issues of journals/periodicals;

• personal libraries;

• popular magazines.

 

Likewise, material that shows signs of mold, infestation, or significant degradation will not be accepted. 

 

The Libraries do not accept walk-in donations or unapproved drop-offs at any of our facilities, and we reserve the right to dispose of unsolicited materials in any manner deemed appropriate.  The Libraries may request to examine and assess collections in person, in advance of their transfer to the Libraries, as part of the process for determining if a gift can be accepted, whether in whole or in part. In some circumstances, the Libraries may request a title list of donations prior to receipt of those materials.

 

Gift material is evaluated by the Collections Librarian at the Pellissippi State Library at the Hardin Valley Campus. The Librarian decides whether the college will accept the donated material using the criteria established for selection. The Librarian then informs the Pellissippi State Foundation office, which in turn acknowledges receipt of the material. The Foundation office provides the paperwork required for materials to be accepted. 

 

All in-kind gifts are subject to the college’s Policy on the Solicitation and Acceptance of Gifts, the Foundation’s procedures, and require a completed In-Kind Gift Report Form.

 

Once materials are accepted and received, they become the property of the Pellissippi State Community College. Subject to any agreements, the Libraries reserve the right to make all decisions as to their retention, location, cataloging treatment, display, digitization, condition of access, preservation, and other considerations regarding their use and disposition. Exceptions may apply if terms are mutually agreed upon in writing by both the donor and the college. The Libraries assume no responsibility for appraisal of gift items, nor can we accept items under restricted conditions. The Libraries do not accept materials without legal transfer of title, deed of gift or deposit, official receipt or other written acknowledgment and does not accept materials that will never be made available to the public.

 

Paperwork for most donations is minimal and may include a deed of gift form or a gift agreement. In certain circumstances, it may be possible for a donor to take a tax deduction for the donation of a collection. You are encouraged to speak with a tax accountant or attorney about this possibility. 

 

Under Internal Revenue Service (IRS) regulations, the Libraries are not permitted to appraise gifts.  Appraisals are the sole responsibility of the donor and should be completed before the donor transfers the property to the Libraries. Donors should refer to the IRS’s Publication 561: Determining the Value of Donated Property for information on gift appraisals accepted by the IRS for tax purposes.  The Libraries do not pay or reimburse for such appraisals, nor does it authenticate the qualifications of appraisers or the validity of their appraisals. 

 

The Libraries do not advise on matters related to the tax implications of a gift; prospective donors should consult with the IRS or a legal or tax expert in his/her home state or country prior to transferring a gift to the College.  Donors may ask the College to complete the ‘Donee Acknowledgment’ portion of the IRS Form 8283: Noncash Charitable Donations.  All forms and documents related to the donation of property should be presented to the Libraries as a part of the transfer of materials. The Libraries will provide donors of property with a written acknowledgment of the gift. 

 

Donors wishing to provide financial support for a wide range of funding needs may visit the Pellissippi State Foundation for more information. Direct contributions may be made online.