SDSU Library Gifts Policy

Gifts of Books, Periodicals, Manuscripts and Papers to the SDSU Library

The university library welcomes gifts of print and non-print resources that enhance the strength of the library and support the instructional and research programs of San Diego State University. Each year donors' contributions strengthen the library's collections, including but not limited to rare books, manuscripts, papers and other materials. Contributions of such gifts help ensure that future resources are secure and that the library will continue to become one of the finest academic research facilities in California.

SDSU Library Gifts-in-Kind Acceptance Policy

It is the policy of the SDSU Library to accept selected gifts following an evaluation of the proposed donation. Included in the policy is the understanding that the library may decline to accept any materials that are not appropriate for the collections. All donated items become the permanent property of San Diego State University, and the library assumes the responsibility of determining the retention, placement within the collection, location, cataloging treatment, and any other considerations relating to the use and disposition of the materials.

Due to space limitations and preservation practices, the library does not normally accept the following materials:

• Textbooks
• Most mass-market paperbacks
• Popular magazines (i.e. National Geographic, Smithsonian, etc.)
• U.S. government publications
• Books and scholarly journals which duplicate our holdings (see http://libpac.sdsu.edu)
• Materials in poor condition or exhibiting signs of mold or mildew
• Material that contains highlighting, underlining, or annotations (unless annotations are of significant scholarly value)
• Material in outmoded formats (8-track tapes, 5.25-inch computer disks, LPs, Betamax)
• Electronic materials requiring dated software
• Materials which might cause the library to be liable for copyright infringement (i.e., illegally copied audio and video recordings.)

Individuals wishing to make a donation of materials should contact Edward DiBella, Gift Coordinator, at (619) 594-1650 or dibella@mail.sdsu.edu.  To help evaluate proposed donations, the library normally requires donors to provide a detailed list of materials.

Process for Delivering Gifts to the SDSU Library

In most cases, it is the responsibility of the donor to arrange for delivery of books and other material to the SDSU Library. Please ensure that all books and other items are in boxes or sturdy bags with your name and phone number attached.  We require a Gift-in-Kind Contribution Form be completed and submitted with each donation.  Contact Edward DiBella, Gift Coordinator, at (619) 594-1650 or dibella@mail.sdsu.edu for details about delivering gifts to the library.

Important Tax and Appraisal Information for Gifts-in-Kind Donations

For IRS reporting purposes, it is important to note that it is the responsibility of the donor to keep accurate records describing the individual items donated and the value attached to each item.

1. A donor making a gift which he/she values at up to $4,999 may make a good faith effort to determine its current market value and include the value on the Gift-in-Kind Contribution Form.
2. In cases where the donor makes a sizeable donation with an estimated worth of $5,000 or more, and would like to claim a tax deduction, an independent appraisal must be undertaken by a qualified professional. A list of certified appraisers is available through the Antiquarian Booksellers' Association of America at: www.abaa.org, or via telephone at (212) 944-8291.

For more information on making gift-in-kind contributions, please consult the website of the Internal Revenue Service at: www.irs.gov/publications/p561/ar02.html#d0e718.

Valuation Process for Gifts-in-Kind

A.  All donations, regardless of value, must be accompanied by a completed and signed Gift-in-Kind Contribution Form.  SDSU will send an official letter acknowledging receipt of the gift shortly after the donation has been received.  The letter will not state the value claimed by you.

B.  For donations at the $500 to $4,999 level, it is recommended that IRS Form 8283 be submitted to the Library, along with the gift and the Gift-in-Kind Contribution Form as specified above. IRS Form 8283 will be signed by the appropriate administrator and returned to the donor. The form should be submitted with the donor's yearly tax return, if a deduction is to be claimed.

C.  Donations with a value of $5,000 and over must be accompanied by the Gift-in-Kind Contribution Form, IRS Form 8283, and a professional and independent appraisal. The appraiser must submit a copy of the appraisal and a statement of the appraiser's qualifications, along with IRS Form 8283 to the SDSU Library.  This form will be signed by the appropriate administrator and returned to the donor.  

Search This Site

Send Feedback

This page http://infodome.sdsu.edu/about/giftpol.shtml is maintained by Ellie Dworak. Please use our Feedback Form for your questions, comments, and suggestions.

File saved 03/25/08 12:02 PDT