Information for Prospective Donors
Donors contribute significantly to strengthening the collections and fulfilling the mission of the UNC 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 the University of North Carolina Chapel Hill Libraries. 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, check our FAQ.
- When the staff accepts a gift, it becomes the property of UNC-Chapel Hill University Libraries. Only staff in Collection Development and subject specialists can approve a gift for acceptance.
- UNC-Chapel Hill 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.
Income Tax Deductions
- As a donor you may be 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 UNC-Chapel Hill Libraries from supplying appraisals to donors. To locate an independent appraiser nationwide consult The American Book Trade Directory.
- The University’s Gift Services Department will sign IRS Form 8283 for the university and send you the official receipt for IRS purposes.
- Where tax considerations are involved, you may wish to consult your personal attorney or tax advisor.
If you have more questions related to donating books and other research materials, please contact us about:
Associate University Librarian for Collection Strategy and Services
Donating to Wilson Special Collections Library
Liz Ott, Interim Associate University Librarian for Special Collections and Director of Wilson Library
Donating to the Health Sciences Library
Health Sciences Librarian for Collections and Instruction
Support the University Libraries
To Make a Philanthropic gift to the University Libraries