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Donating Materials to the Library

Library policy for donations and tax information for donors.

Library Materials Donation Policy

Donors contribute to strengthening the collections and fulfilling the mission of the AMBS Library through their financial support and their gifts of books and other library materials. Gifts in-kind are a significant resource for the teaching and research activities of the Seminary.

Proposed gifts of library materials are subject to acceptance by the AMBS Librarian who makes decisions based on established library collection development policies. When a gift is accepted, it becomes the property of the AMBS Library. The Library has the right to determine whether the gift will be retained, where it will be located, how it will be cataloged and how it will circulate.

Materials not retained for the library collection may be offered for sale to members of the AMBS community, to other libraries or to book dealers. They may be given to other libraries. Sale proceeds are used to cover the processing costs for the donated books or to purchase other library materials.

The Library does not accept collections of materials that must be provided separate housing or shelving or given extraordinary treatment other than those that by nature or value would be destined for the Rare Book Collection. The Library does not agree to a date for processing and assimilating donated materials but will complete these steps as practicable. The insertion of bookplates is at the discretion of the Librarian. After the donation is made, the Library cannot guarantee access to donated items and will not produce a list of the items donated.

Any questions about these policies should be directed to the AMBS Librarian:

Karl Stutzman, AMBS Library, 3003 Benham Ave., Elkhart, IN 46517
574-296-6280, [email protected]

March 12, 2002 (contact information updated June 2, 2016)

Tax Information for Donors

The donor of library materials is entitled to an income tax deduction in accordance with Internal Revenue Service regulations. These regulations state that the donor is responsible for establishing the fair market value of the donation. The IRS defines the fair market value as the price a willing buyer would pay a willing seller when neither is acting under duress and both are aware of market conditions. The donor must file IRS Form 8283 if he/she claims a deduction for non-cash gifts totaling more than $500 within a calendar year.

According to IRS regulations (Determining the Value of Donated Property, IRS Publication 561), the donor may determine the value of the donation if it totals less than $5,000 within a calendar year. A qualified independent appraiser must establish values greater than $5,000 per year.

The donor is responsible for locating an independent appraiser and for paying appraisal expenses. AMBS does not supply appraisals of donated library materials or pay appraisal expenses. Appraisals must be made before the gift is transferred to the library. The donor’s appraisal expense may be considered a miscellaneous deduction for income tax purposes.

Please check with the Internal Revenue Service and your tax advisor for the most current information on noncash charitable contributions.