Donate Books or Other Gifts

Gifts of Books

The Science and Engineering Library appreciates gifts of books that enhance the collection for faculty, students and researchers. Not all books, however, will be added to the SEL collections. The followings are some of the examples that we will not add to the collections:

· pre-college-level books
· books out of the subject scope of the SEL collection
· books that are worn and marked up
· books of which we already have enough copies

Gift books that we do not add to the collection will be put into our book sale, or in some cases discarded.

Gifts of Journals

We rarely accept gifts of journals, since we usually have the journal being offered - although we are glad to get issues that we lack. You may be able to donate journals through one of the following:

· American Astronomical Society
· American Chemical Society - Project Bookshare
· American Physical Society
· Bridge to Asia
· Sabre Foundation

A large list of donation programs is provided at the Health Sciences Library at the University at Buffalo web site.

Library Gifts Policy

Books and other library materials given to the Science and Engineering Library become the property of the Library. The Library will add to its collections all gift material that supports the research and teaching mission of the University. Other gift material may be sold at book sales sponsored by the Library, or at auctions; sale proceeds are used to buy new books. Gifts may also be sold to or traded with other libraries. Any materials which upon receipt are found to be so deteriorated as to make them unfit for either use or sale, will be discarded. Each gift to the library is acknowledged with an acknowledgment letter from the Gifts Department, stating the number of volumes and the date of receipt.

Tax issues

All material gifts to Northwestern University Library are considered noncash charitable donations. Persons thinking of donating books to the library often wish to know about the tax status of their gift and are frequently interested in having their gift appraised for tax deduction purposes. Any tax deduction over $5,000 will require a professional appraisal, for which the donor will be responsible. Because the Internal Revenue Service regards us as an interested party, the library is itself unable to provide appraisals; however, we will be glad to assist you in locating a professional appraiser. Donors should consult their tax advisor in all cases, as the tax code regarding charitable donations is revised frequently. You may also want to take a look at the Internal Revenue Service's website.

Currently, a taxpayer must file Form 8283, "Noncash Charitable Contributions," (Section A) if the fair market value of the donation exceeds $500. If a deduction of more than $5000 is claimed for an item or a group of similar items donated, the taxpayer must also complete section B of the form.

Gifts of appraised value will receive a receipt from the University Development office.

IRS publications relevant to charitable donations:

Publication 526 - Charitable
Contributions

Publication 561 - Determining
the Value of Donated Property

Form 8283 - Noncash Charitable
Contributions

Instructions for Form 8283

Form 1040 Schedule A - Itemized
Deduction