Gifts-In-Kind Donations

The library welcomes gifts of books, archival materials, CDs, and other materials from students, faculty and the general public.  These gifts significantly enhance the collection, and contribute to the mission of the Mardigian Library, University of Michigan -- Dearborn.  We encourage and welcome the donation of gifts-in-kind.

All donations receive careful consideration by the Mardigian Library.  Librarians review donated items using the same guidelines in selecting materials for purchase, in addition to potential restrictions, limitations, and costs that are associated with the gift and its processing and retention.
 
All gifts that are accepted by the Mardigian Library become the property of the library, which reserves the right to determine the use and disposition of the gifts.  Materials accepted as gifts cannot be returned to donors, and the Library does not guarantee all items added will be a permanent part of the collection.

The Mardigian Library encourages donors to provide an inventory of items to be donated, including information such as author, title, publication date, or basic description of non-book items.

If you are considering a gift-in-kind to the Mardigian Library, please submit a completed copy of our Donor Record Form, or contact the Collection Development Coordinator (313-583-6324).

Donations may be dropped off at either the Circulation Desk or the Library Research Center during library operating hours.  Donation of more than 50 items should be arranged in advance with the Mardigian Library’s Collection Development Coordinator(313-583-6324).

Materials Not Accepted

Except in special circumstances and only with the specific authorization of the Library Director, the library will not accept the following materials:

• Popular magazines
• Scattered or single issue of magazines, journals and newspapers
• Textbooks
• Worn or annotated items
• Publisher’s preview copies
• VHS videotapes
• Items show signs of mildew, mold, or presence of pests

Acknowledgement

The Mardigian Library provides written acknowledgement for all gifts that are accompanied by a completed copy of the Donor Record Form.

Appraisals of the Gift-in-kind

The appraisal of a gift-in-kind to the Mardigian Library for income tax or other purposes is the responsibility of the donor.  By law, the Library may not formally appraise gifts or participate in an appraisal.

Instructions for donors seeking IRS tax deduction:

For those seeking an IRS tax deduction, a “fair market value” must be entered on the Library Donor Form.   “Fair Market Value” is defined by IRS as “the price a willing, knowledgeable buyer would pay a willing, knowledgeable seller, when neither has to buy or sell”.

If your contribution is valued at more than $500 and you wish to take a federal income tax deduction, the Internal Revenue Service requires you to complete IRS Form 8283 (pdf). 

If your contribution is valued at more than $5,000 and you wish to take a federal income tax deduction, the Internal Revenue Service requires a qualified appraisal.  Consult IRS publication 561: “Determining the Value of Donated Property.” If you obtain a qualified appraisal, please include a copy of that appraisal with your gift.

The library has available copies of IRS Form 8283, and IRS Publication 561.  Please contact either the Circulation Desk or the Library Research Center.

Thank you for your kindness and generosity to the Mardigian Library, University of Michigan-Dearborn.