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Giving Materials to the Library

On behalf of the University of Maryland, Baltimore County, the staff of the Albin O. Kuhn Library & Gallery is pleased to accept donations of books, journals, photographs, prints and other items appropriate for the development of the collections. The following conditions govern the acceptance of such gifts unless other arrangements are presented in writing to the donor:

  • The Library will not accept items that contain mold or mildew, are water or smoke damaged, or are in general disrepair.

  • At the discretion of the staff, gifts may be incorporated into the collection, exchanged for other materials, donated to other institutions, or sold.

  • Gifts are acknowledged through a University System of Maryland Foundation receipt which is mailed to the donor if a mailing address is provided. This form shows the date of the receipt for income tax purposes.

  • Donors absorb the costs of providing independent, disinterested appraisals, though library staff may be able to assist in arranging them. Donors should inform library staff of their intention to arrange an outside appraisal at the time the gift is presented. The IRS requires an external appraisal for gifts valued over $5,000.00.
  • In the absence of an independent appraisal, library staff conduct an internal assessment of each gift for the records of the University. The library provides a copy of this assessment to the donor, but with a caveat that it is not an official appraisal and so the IRS may not consider it adequate.
  • As the Library does not add all donated materials the gift valuation is only for items added to the collection.
  • UMBC is not responsible for the reliability, acceptability to the IRS, or accuracy of any gift appraisal.

  • If the donor wishes to provide bookplates, arrange for special handling, or stipulate other conditions for a gift, these must be stated in writing at the time the gift is presented.
  • As of 31 July 1991, UMBC has suspended acceptance of gifts of journals (magazines). Exceptions may be made for journals which are especially important to UMBC academic programs which are not already held.
  • Gifts are irrevocable when processing is complete.
  • It may be several months before processing is complete on gifts received at busy times. However, gifts donated during the calendar year are always processed by the end of January of the following year, so that donors may use the resulting paperwork for tax purposes.

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