The Health Sciences Library welcomes all gifts, whether they be financial contributions, or donated materials such as books, journals, audiovisual materials, computer media, and so forth.
The Health Sciences Library usually accepts donated items if they are of scholarly value. However, items may be rejected on the basis of poor physical condition, outdated content, inappropriate academic level or subject focus, or similar grounds.
To prevent misunderstandings, all donors of money or materials are asked to sign a formal deed of gift. Such gifts are normally acknowledged.
Gifts in the form of financial contributions will be coordinated with the Office of Alumni Affairs and Development through the Finance Office of the Faculty of Medicine. The gift may be refused if its purpose is not consistent with the aims of the Health Sciences Library. With respect to donations of money designated for the collection, the Health Sciences Library reserves the right to use its discretion in purchasing materials with the funds provided.
The Health Sciences Library reserves the right to determine which of the donated items to add to its collections, and to dispose of those items which it decides not to keep by sale, donation to another institution, or other means. However, rejected items may be retrieved by the donor if prior arrangements to do so are made with the Library. The Health Sciences Library reserves the right to determine the location and degree of access to donated items which are added to the collection.
Except in cases where the donated collection is of considerable scholarly value, the Health Sciences Library will not maintain a public access list of donated items. However, donated items may be marked with a bookplate upon request.
Tax Receipts and Appraisals
Tax receipts are issued for financial contributions and for most donated items, provided the donor requests a tax receipt at the time the donation is made. Receipts for financial contributions are coordinated with Alumni Affairs and Development. All tax receipts are issued by the Office of the Comptroller.
The value of donated items must be appraised before tax receipts can be issued for them. Appraisals are carried out in accordance with Revenue Canada statutes and regulations, and with guidelines issued by the American Library Association.
Only those items which are actually added to the Health Sciences Library collection are appraised for tax purposes. Library staff will not provide preliminary valuation estimates and will not honour external estimates when receiving gifts. While the Library may accept donated items which were originally purchased on a research grant, it does not carry out appraisals for such gifts, and does not accept external appraisals for them.
In some circumstances, tax appraisals must be done externally. In other, the donor can choose either an external or an in-house appraisal.
An external appraisal is required by statute whenever a gift item is valued at $1,000 or more. The Health Sciences Library may also require an
external appraisal in other circumstances, such as when it appears that the appraisal will require specific expertise. The Health Sciences Library will help to arrange an external appraisal, but the cost of the appraisal is normally the responsibility of the donor. The Health Sciences Library reserves the right to reject an appraisal from an external appraiser it judges to be unqualified.
When donated items are worth less than $1,000, the Health Sciences Library normally carries out an in-house appraisal if the donor requests one. Appraisals are based on the fair market value of the items, as determined from current standard in-print or out-of-print prices for items in comparable physical condition. Once quoted, all in-house appraisals are final.
The Health Sciences Library makes every effort to complete appraisals for tax purposes in time for April filing deadlines. Because appraisals take time, however, the University cannot guarantee to meet this deadline when large donations of items are made in the last quarter of the year.
Telephone enquiries concerning gifts are referred to the office of the Associate University Librarian (Health Sciences) - (709) 864-4904.
Donors who intend to leave the gift items at any Library service point will be asked to sign the Gift to the Library agreement.