Policy Contents 2 minute read.
Summary
This policy addresses accepting gifts of research materials offered to UNT Libraries in support of the teaching and research information needs of University students and faculty. The UNT Libraries are not currently accepting donations of books for the general collections.
Materials Donations
The UNT Libraries will review gifts of unique and archival collections in support of the university’s academic teaching and research mission. Upon receipt donated materials become the property of the Library. Accordingly, the UNT Libraries are under no obligation to discuss retention or placement decisions with the donor or other parties.
Gifts of funds in support of the UNT Libraries are also appreciated.
Restrictions
Gifts are accepted at the discretion of the Head of Collection Development, the Head of Special Collections, or the Head of the Music Library with the understanding that the donor cannot impose restrictive conditions to their retention, storage, or classification. (These restrictions do not apply to personal papers and archival materials that are governed by a separate policy administered by the Library’s Special Collections Department.)
Gifts that will require commitment of funds or special facilities must be approved by the Dean of the Libraries or his/her designee.
Tax Deductions
Federal tax law generally allows individual donors who give non-cash gifts to the University to claim a charitable contribution deduction for the fair market value of the gift.
The UNT Libraries are not permitted by the IRS to give donors an estimate of the value of gifts. Donors are responsible for meeting the appraisal requirements of the IRS for any contributions claimed. Appraisal fees must be paid by the donor.
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. The Libraries do not supply itemized lists of donations. The donor indicates on the Gift Acceptance Form whether they will claim the donation as a tax deduction. If so, the donor will:
- Indicate the value of the donation that they are claiming.
- If they are reporting a value between 500 - $4999, they must attach an IRS 8283 form (this does not require an appraisal). Please see the 8283 form here and the IRS information regarding the 8283 form
- If they are reporting a value of $5,000 and over, they must attach an IRS 8283 and have an appraisal.
Contacts
To offer a gift to the Libraries, or to obtain further information, please contact:
TODD ENOCH Head of Collection Development
(Please note: The UNT Libraries are not currently accepting donations of books for the general collections.)
- phone: (940) 565-2516
- e-mail: todd.enoch@unt.edu
To offer rare books, archival materials, genealogical primary materials or personal papers, please contact:
MORGAN GIERINGER Head of Special Collections
- phone: (940) 369-8657
- e-mail: Morgan.Gieringer@unt.edu
To offer gifts to the Music Library, please contact:
SUSANNAH CLEVELAND Head Music Librarian
- phone: (940) 565-2859
- e-mail: Susannah.cleveland@unt.edu
To offer monetary donations, please contact:
DREANNA BELDEN Director, External Partnerships
- phone: (940) 369-8740
- e-mail: dreanna.belden@unt.edu
Dates
- Approval: 06/19/12
- Revised: 09/18/18, 07/08/24
- Reviewed: 07/08/24