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General

The Library gratefully accepts donations of print materials which support Â鶹´«Ã½'s curriculum and research goals. Upon receipt, such books and other materials will become the property of the Library and the Library has the right to deal with these items as deemed appropriate by the University Librarian.

Guidelines relating to the Library's acceptance of gifts-in-kind are outlined below. Gifts-in-kind are donations of property other than financial gifts. For the arrangement of monetary donations and gifts-in-kind other than books and equipment, please contact the .

Acceptance Criteria

While all offers of gifts receive serious consideration and are greatly appreciated, not all items will be added to the collection. (see the Library's Collection Development Principles and Procedures). Other donation considerations include physical condition, duplication, processing charges (e.g. cataloguing), format, accessibility, compliance with copyright legislation, space requirements, ongoing maintenance costs, and insurance costs. Library materials are added to the collection only after careful evaluation by library staff and relevant faculty. Income tax receipts are provided only for major collections of over $10,000 value. This will be based on a professional appraisal of those items kept by the Library, and may not be for a donor's entire collection. Additional information can be obtained from the University Librarian (905.721.8668 ext. 2348).

Transfer of Ownership

The Library will arrange for a Transfer of Ownership form and Tax Receipt only for the donation of major collections. When a tax receipt is requested, the donor is asked to provide the Library with an Inventory List (Appendix B). It is recommended that the donor forward this list to the Library prior to embarking on the packing process; While packing is the responsibility of the donor, the Library may arrange and pay for the transportation of materials as budgets permit.

Upon recommendation by the University Librarian, the university's Advancement Office may issue a tax receipt for major donations accepted for addition to the Library. Charitable donations tax receipts are issued in accordance with Canada Revenue Agency regulations and guidelines, and University of Ontario Institute of Technology policies and procedures.

The Library requests issuance of a tax receipt when ALL of the following conditions are met:

• The items are approved for addition to the collection
• The Library becomes sole owner of the donated item
• The Library assumes the right to use the donated item as deemed fit; this includes re-selling, recycling, or otherwise disposing of the item when no longer required
• The item was purchased by the donor, and was not supplied by the publisher as a review or complimentary copy, or purchased with research grant funds or professional expense reimbursement monies
• An official appraisal has been completed for the items

Appraisals

Under Canada Revenue Agency regulations, an appraisal of major collections is required by an external professional appraiser. Contact the University Librarian to make arrangements for appraisal and transportation when considering donating such a collection to the library.

As appraisal processes may involve considerable time and effort, the Library recommends that donations be received prior to September 1st to guarantee the issuance of a tax receipt for the calendar year.

REVISED February 21, 2011
PKD