Gifts & Donations

Procedure

Gifts of Money

Financial support is always welcome, and may range from a simple cash gift to various forms of planned or deferred giving such as endowments, annuities, and bequests. Cheques should be made payable to the University of Alberta Libraries, and sent to the Office of Advancement. To explore planned giving options, please contact the Office of Advancement.

Gifts-in-Kind Policy

*Please note that the Library cannot accept unsolicited Gifts-in-Kind donations at any University location without prior approval.

This policy adheres to the guiding principles of both the University of Alberta Libraries' Collection Development Policy and the University of Alberta's Donation Acceptance Policy, and should be read in conjunction with both documents. The Gifts-in-Kind (GIK) policy provides additional details specific to the donation of books, periodicals, archival and other library materials directly supporting teaching and research at the university. This policy does not address monetary or other forms of donation to the Libraries or the University of Alberta.

1. Background

University of Alberta Libraries appreciates the interest and goodwill of those who wish to support the development of our collection. However, the assessment and processing of prospective gifts requires substantial Library resources and as such, the acceptance of gifts must be thoughtfully undertaken. You are invited to read the following policy and guidelines before contacting us regarding a prospective gift.

2. Scope and Governing Principles

All offers of gifts-in-kind will be reviewed by the Libraries to determine their suitability. Decisions to accept or decline a potential gift will be informed by the Library's collection policies and practices, and by the University's current and anticipated teaching and research needs.

The University of Alberta reserves all rights to determine selection, retention, location, level of description, access, and all other considerations as may be related to the use or disposition of the material.

Among the types of material that may be considered for acceptance are:

  • rare books, prints, and archival materials
  • unique materials supporting teaching and research, i.e. materials that are otherwise difficult for us to acquire through regular acquisition channels

We do not accept:

  • Material that does not support the teaching and research of the University
  • Material that duplicates items already held or accessible within the collection (with the possible exception of rare and highly valued special collections volumes)
  • Material in poor and damaged condition
  • Popular magazines, popular books, textbooks, general encyclopedias, common dictionaries, computer manuals, how-to or self-improvement books, paperbound books (unless only published in paperback), photocopies, newspapers, periodicals or serials (unless rare Western Canadiana)
  • Audio/visual material recorded and stored on physical media, e.g. CD, DVD, tape.

The Libraries cannot accept responsibility for unsolicited donations or unauthorized shipment charges.

Gifts-in-Kind are only accepted on the understanding that the University becomes the sole owner of the material. With good intentions, some past donors have been inclined to place restrictions or conditions on gifted collections. However, due to the need to sustainably manage and steward collections over time, the Libraries reserve all rights to manage donated items and collections as required without restriction.

Gifts-in-Kind are considered to be accepted by the library only when the donor form has been signed by both the donor and an appropriate signatory for the Libraries. The Associate University Librarian responsible for Gifts-in-Kind as well as the Chief Librarian will sign. The date of the University's acceptance signature determines the date of the gift for tax receipting purposes.

3. Tax Benefits

Gifts-in-Kind may be eligible for tax receipts subject to Canada Revenue Agency regulations.

Donors who wish to receive a tax receipt based on those materials accepted for the collection must complete a Gifts-in-Kind inventory listing the author, title, publisher, format and publication date for each item.

Monetary value for a gift-in-kind will need to be established in order for a tax receipt to be issued. Titles donated to the Libraries that have been purchased by the donor within a three year period (counting back from the date of donation) require a copy of the purchase receipt to be supplied. Otherwise, donations of individual items valued up to $25 may be appraised by the Associate University Librarian or designate. An external, independent appraiser approved by the University (a reputable book dealer or member of the National Archival Appraisal Board) will be used for all other donations. The University must balance the cost and benefit of all incoming gifts-in-kind and as such, the cost of appraisal will factor into decisions governing acceptance of a donation. In some circumstances, additional considerations may affect the University's ability to issue a tax receipt. We are pleased to review these requirements with our donors as part of the donation agreement process.

If requested, the Office of Advancement will issue an official tax receipt to the donor in accordance with Canada Revenue Agency Charitable Tax receipting requirements. In order to issue tax receipts, the Libraries require donors to sign a donation agreement form. A tax receipt will not be issued for a donation which is unaccompanied by a completed donor agreement form.

Cultural Property Assessments are very resource intensive for the Libraries to produce and therefore, requests for assessments will only be entertained if the gift-in-kind has an expected value in excess of $100,000 CDN. Requests for a Cultural Property Assessment must be discussed in advance of a donation with the Libraries and must be made prior to the completion of a donation agreement. Cultural property assessments will not be considered retrospectively.

Notable exceptions for tax benefits:

  • Donations of research materials purchased through a research grant or through University of Alberta Professional Expense Reimbursement Program are ineligible for a tax receipt.
  • Donations by current staff of the University of Alberta Libraries are ineligible for tax receipts (see #5 of this document).

4. Donations from current staff of the Libraries

The University must avoid the perception of any and all conflicts of interest. As such, all donations of Gifts-in-Kind from current employees of the University of Alberta Libraries are ineligible for tax receipts. All other terms of the Gifts-in-Kind Policy will apply to prospective donations from current staff.

5. Additional Considerations

The University of Alberta Libraries offers no guarantee relating to the ultimate disposition of donated material.

Gifts-in-Kind Procedure

The prospective donor will:

  1. Complete a basic inventory using our provided donation spreadsheet. A brief description of subjects covered, while not essential, aids us in considering the acceptance of larger gifts.
  2. Contact the Libraries' Gifts Assistant, Quinn Benders, to discuss your offer in detail, including whether a tax receipt is requested. (The Libraries will provide guidance on whether to proceed with an independent appraisal1 or whether the libraries will bear this cost.) The Libraries will also provide direction around which items should be appraised based on its interest in acquiring them.
  3. If Libraries pay for appraisal:
    1. Donor and the Libraries will sign a Donation Agreement. Once completed, the materials will be delivered and considered accepted by the Libraries.
    2. As per the policy, an appraisal will be conducted with a value assigned to the donation.
  4. If donor pays for appraisal:
    1. The donors, upon their agreement to proceed, will undertake an independent appraisal determining fair market value of the prospective gift. The donor will provide the Libraries with the completed appraisal statement. The Libraries will determine whether or not to proceed with the donation and if yes, the Libraries will provide a donor agreement form to the prospective donor.
    2. Once the donor form has been signed by both parties (Donor and Libraries), the materials will be delivered to the University and considered accepted by the Libraries.
  5. If eligible, a tax receipt will be issued by the Office of Advancement.


For all offers of gifts-in-kind, please contact:

Quinn Benders
Gifts Assistant
5-25 Cameron Library
University of Alberta
Edmonton, AB T6G 2J8
Email: gifts@ualberta.ca
Tel: 780-492-7057


1 The Libraries can provide a list of suggested appraisers, recognized to be acceptable for the purpose of issuing tax receipts. There may be a need for the use of appraisers who fall outside of this list. University of Alberta Libraries will gladly review acceptable options with the donor.


Approval date: September 2015

Last revision date: December 10, 2016