Gifts Policy and Procedures

The Trent University Library has been immeasurably enriched by gifts, and the generosity of donors is greatly appreciated. Donors have played a notable role in the development of the library collections by offering items which may be old or new but always of significance and importance in relation to the mission of the library. In order to expedite the gifts process the following policy is in place:

The offer of a gift to the library is made through the gifts librarian or delegate. The library maintains the right to refuse any gift or gifts. A number of factors including the research and teaching requirements of the university, copyright law, duplication of resources, space restrictions, equipment constraints, the expense of repair, binding and processing may prevent the library from accepting every volume offered.

A list of potential gifts should be submitted as early as possible. An itemized list is essential for proper assessment of the collection.

If an income tax receipt is required, this should be indicated at the outset.

Volumes received by the library may be retained, sold (the proceeds of which are to be used for the purchase of new resources), exchanged or sent for recycling or disposal. The Library reserves the right to decide the final use and disposition of gift material.

Gift material identified by the donor for immediate use in currently offered courses will be processed as soon as possible. Such material for which no income tax receipt is required is processed most quickly.

Only those volumes to be retained by the library will be evaluated for income tax purposes. Ordinarily, the estimate of the Collections Librarian is accepted by Revenue Canada as the "fair market value of books". Revenue Canada requires, however, external appraisals for collections likely to be worth more than $1,000. Where an external appraisal of any size donation is specifically requested by the donor, it will be done at the donor's expense. The appraiser must be acceptable to both the library and the donor.

Once offered and accepted, gifts become the property of the library and cannot be returned to the donor. However, if the donor so requests, books not required by the library can be returned. This should be clearly communicated, preferably in writing, at the outset of the donation process so that arrangements for returning material may be agreed upon. In the absence of such direction, the library claims ownership of such material left in the library and is free to dispose of it as it sees fit.

The Library reserves as its right decisions regarding the acknowledgement, acceptance or return of unsolicited material.

Only in very rare instances will the library accept gifts to which the donor has attached restrictions.

It is the responsibility of those donating serials subscriptions to abide by copyright law and any restrictions the publisher of the serial and/or Revenue Canada has instituted with regard to the donation of the serial. The donor of serials must state the proper category of valuation (e.g. personal subscription rate, corporate subscription rate or membership fee) upon which the library will base its valuation for income tax purposes. Failure to do so means the library will select the category. Finally, donors of current serial subscriptions must make an ongoing commitment to continue the subscription indefinitely and it is the responsibility of the donor of such a subscription to contact the library annually and request an income tax receipt.

It is the responsibility of those donating electronic resources to abide by licensing, copyright or performance regulations and restrictions regarding donations of the resources.

No income tax receipt will be given for items received as review or complimentary copies.

Book plates may be inserted into a gift or gifts recognizing the contributions of the donor.

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Last Modified: June 15, 2011
Maintained by , Thomas J. Bata Library.