Gift Policy
Hesburgh Libraries welcomes gifts of materials that will significantly enhance its collections of established strengths or subject areas targeted for collection development. Hesburgh Libraries only accepts materials with legal transfer of ownership, deed of gift, gift receipt, or other written acknowledgment. Once a gift is given to the Libraries, it becomes the property of Hesburgh Libraries at the University of Notre Dame. Hesburgh Libraries retains the right to dispose of unwanted or unsolicited gift materials in the manner of its choosing. Gifts that are accepted will be processed according to priorities established by Hesburgh Libraries. Hesburgh Libraries does not accept gifts that will never be made accessible to the public.
Connect with Us
Potential donors should complete our donation form as a first step. A subject librarian, curator, or archivist will evaluate whether materials fit within the Libraries collecting parameters, and a member of our team will be in contact regarding the next steps. While Hesburgh Libraries recognizes that materials may have value to the donor or potential value to the University, not every collection is a good fit for the Libraries. Limited physical space and human resources for storing, processing, and making materials accessible prevent the Libraries from accepting many items. In such instances, Hesburgh Libraries must decline the gift offer with thanks and may suggest alternative places for donations of some types of materials.
Tax Deductible Gifts
Typically a gift of books or other material will qualify as a deduction for income tax purposes. The responsibility for determining the value of a gift lies with the donor. Donors may wish to refer to the IRS Department of the Treasury publication, "Determining the Value of Donated Property,” Publication 561 in the IRS Forms and Publication Series. The Hesburgh Libraries and the University of Notre Dame cannot provide tax advice. A donor seeking to claim a deduction for a gift(s) valued at $500 or more in one calendar year must file an IRS Form 8283. For gifts valued at $5,000 or more, an appraiser must complete the appropriate section of the 8283 form, and the appraisal can not be effective for more than 60 days before the date of the gift.
Appraisal of a Gift
By law, the Hesburgh Libraries may not provide appraisals or valuations of gifts. Donors who wish to have an appraisal completed must make arrangements and pay for the service with an independent appraiser. The Hesburgh Libraries can provide donors with a list of appraisers in their area.
Acknowledgments
Gifts to the Hesburgh Libraries will be acknowledged in writing and reported to the Office of Development.
Public acknowledgment of gifts in our online discovery environments is available upon request.
Last updated: August 16, 2021