Information for Prospective Donors
Donors contribute significantly to strengthening the collections and fulfilling the mission of the Duke University Libraries through their financial support and their gifts of books, manuscripts and other library materials, which are an indispensable resource for the teaching and research activities of Duke University. Library staff will evaluate potential gifts in terms of institutional value and consider whether materials support the collection development goals for a particular subject area when assessing a gift.
For information on donating your collection to Duke University Libraries, check our FAQ. If you have more questions, contact:
Head, Collection Strategy and Development
Voice mail: 919.660.7892
You may also contact the subject specialist who works in the field most closely related to your collection.
- When the staff accepts a gift, it becomes the property of Duke University Libraries. Only staff in Collection Development and subject specialists can approve a gift for acceptance.
- Duke University Libraries reserves the right to determine whether the gift will be retained, where it will be located and how it will be cataloged and circulated.
- Materials that Duke University Libraries does not keep will be offered to domestic and international libraries or sold. Sale proceeds are used to purchase library materials.
Income Tax Deductions
- As a donor you are entitled to an income tax deduction within Internal Revenue Service regulations.
- As required by law, you must establish the fair market value of an item contributed to a charity, but a formal appraisal is not always necessary. Appraisals must be done before the gift is transferred to the library.
- You must file IRS Form 8283 if you claim a deduction for non-cash gifts totaling more than $500 within a calendar year. If your gift is valued at more than $5,000, you must get an appraisal by a qualified independent appraiser.
- University policy prevents Duke University Libraries from supplying appraisals to donors. To locate an independent appraiser nationwide consult The American Book Trade Directory. The current edition is housed in the Reference Collection (Ref Desk Z475 .A447)
- The University's Alumni and Development Records office will sign IRS Form 8283 for the university and send the official receipt for IRS purposes.
- Where tax considerations are involved, you may wish to consult your personal attorney or tax advisor.
- Duke University Libraries will provide appropriate acknowledgment of gifts. However, university policy does not permit including the dollar value of the gift in the acknowledgment.