Donation of Materials
About Donating Materials
Donations of scholarly materials that enhance the instructional and research needs of the University of Massachusetts Amherst Libraries are welcome. The Library will consider all offers of books, archives, or other recorded thought, that fall within our Library's collecting policy. The Library accepts gifts that enrich research and special collections as well as graduate and undergraduate studies. The primary purpose is to acquire materials that will be added directly to the collection.
Inquiries about donating materials should be addressed to Carol Connare, Director of Development, at (413) 545-0995.
Conditions
Gifts are accepted with the understanding that the Library will dispose of anything not needed for the collection. Such items are frequently sent to other libraries in need. Written acknowledgment is available and will list the number of items donated, but not necessarily each title.
The Library does not generally accept donations of the following materials because of the high cost of storage and processing:
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Tax Deductions and Appraisals
The donor of library materials is entitled to an income tax deduction within Internal Revenue Service regulations. The law places the responsibility to establish the fair market value of an item contributed to a charity upon the donor, but a formal appraisal is not always necessary. Appraisals must be done before the gift is transferred to the Library. Donors must file IRS Form 8283 if they claim a deduction for non-cash gifts totaling more than $500 within a calendar year. For gifts valued at more than $5,000, the appraisal must be made by a qualified independent appraiser. Although Library staff will provide limited assistance to a donor, including sources of evaluation information and a list of independent appraisers, University policy prevents the Library from supplying appraisals to donors. The donor's appraisal expense is deductible for income tax purposes as a miscellaneous deduction. Where tax considerations are involved, donors may wish to consult their personal attorney or tax adviser. The Library will provide appropriate acknowledgment of gifts. However, University policy does not permit including the dollar value of the gift in the acknowledgment.
Last Edited: 18 October 2011
