university of california, berkeley
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Library Gift and Exchange Program

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gift program

The Gift Program
Criteria for acceptance of gifts
Conditions, use, acknowledgement
Appraisals and income tax deductions
Contact

The Gift Program
The Gift Program exists to maximize benefit to University collections of the many generous gifts made to the Library. Gifts of scholarly materials to the Library of the University of California at Berkeley have historically represented a significant element in the development of the University's outstanding research collections. The Library will consider with pleasure all gifts of recorded information which meet the instructional and research needs of the Berkeley academic community.

Criteria for acceptance of gifts
All gift offers receive careful consideration by the Library. Materials appropriate for acceptance are those which enhance the strength of existing collections, including specialized collections; recently published scholarly monographs in subjects collected by the Library; and additional copies of high-use items. Materials which fall outside the Library's collecting policy, such as outdated textbooks, duplicate copies of rarely used items, materials in poor physical condition, or most journals, are without utility to the Library and thus cannot be accepted.
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Conditions, Use, Acknowledgement
Donors should be aware that all gifts are accepted with the understanding that upon receipt the University becomes the owner of the material and, as such, reserves the right to determine retention, location, cataloging treatment, and other considerations relating to use or disposition.

Gifts accepted by the Library may serve a variety of purposes. Some are added to collections as first, additional, or replacement copies. Those which cannot be added to Berkeley's holdings may be sent to other academic institutions or sold in the Library Bookstore. Proceeds from sales are an important source of funds for the purchase of new material or the conservation of irreplaceable items.

The Library makes written acknowledgement of all gifts accepted. The letter of acknowledgement notes the number of volumes received but does not include a list of the items or an estimate of the value of the gift.

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Appraisals and Income Tax Deductions
The appraisal of a gift to the Library for income tax purposes is the responsibility of the donor since it is the donor, not the Library, who benefits from the tax deduction. To protect both its donors and itself, the Library, as an interested party, must not appraise gifts made to it. The Library will provide assistance as to sources of information for evaluation purposes and will suggest appropriate professional appraisers who might be consulted.

The Library's intention in accepting gifts is that they be added to its holdings if needed. Thus every effort is made to accept as gifts only items appropriate for addition to Library collections. Owing to the extent of the Library's holdings it is normally the case that many gift volumes will not be added to the Library's collections; yet it is never possible to predict which, nor is Library staff able to maintain records of a detail sufficient to report to donors after the fact which volumes have been retained and which have not. In determining the appropriate amount to claim as a charitable contribution for a gift-in-kind on their federal tax return, donors and their accountants may wish to consult Title 26 of the Code of Federal Regulations, including the following sections: []1.170A-1(c)(1), []1.170A-4(b)(1), []1.170A-4(b)(2), []1.170A-4(b)(3), []1.170A-4(b)(3)(i), []1.170A-4(b)(3)(ii), []1.6050L-1(a)(2)(i).

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Contact
Questions about gifts of materials should be directed to:
Frank Carothers
Gift Division, 132 Doe Library
University of California, Berkeley, CA 94720-6000
Telephone 510-642-3318
fcarothe@library.berkeley.edu

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Library Gift and Exchange Program   132 Doe Library   University of California, Berkeley   Berkeley, CA 94720-6000