Information for Donors of Gifts-in-Kind
Thank you for thinking of the James A. Blumenthal Library at Maitripa College. As a donor of library materials, you are one of our most valued supporters. Gifts-in-kind enhance and enrich the collections of the Libraries. They represent materials that might otherwise be impossible to obtain.
Conditions of Acceptance
Any gift-in-kind becomes the property of the Maitripa College. The Library considers all gifts to be unrestricted. We will always consider your gift for addition to the collections, but we reserve the right to donate items which do not fit our needs.
- Hard cover and high quality paperback books of scholarly or artistic substance
- Other formats including digital audio/visual recordings
Materials Generally Not Wanted
- Titles which JABL owns two or more copies, with exception of course texts
- Photocopies of Tibetan texts
- Scholarly journals which duplicate our holdings
- Materials in poor condition
How to Donate
To make arrangements, please contact the Library directly at 503-235-2477 ext. 7008, or contact us by email.
We may ask to review a gift prior to acceptance. If the gift does not meet our needs, we will attempt to refer the donor to a more appropriate recipient. We are happy to pick up substantial gifts from local donors and may be willing to pay for the shipping of gifts from donors living outside of the Portland area.
We will issue a receipt or letter of acknowledgment describing the quantity and type of materials donated to the Libraries. We will return with the acknowledgment a copy of any list supplied by the donor.
The following information, summarized from Internal Revenue Service publications, provides basic guidelines pertaining to tax deductions for donors of gifts-in-kind. It is not intended to serve as a complete account of the requirements or limitations covering tax deductible gifts. Donors should consult a tax expert for specific questions about charitable deductions for gifts-in-kind.
Generally, the fair market value of a gift-in-kind is deductible. A donation within a tax year valued at $250 or more requires a written acknowledgment from the recipient. If the donation is valued at more than $5000, the donor must obtain a qualified appraisal and submit an appraisal summary with the return claiming the deduction. A copy of the appraisal must also be given to the Libraries.
Federal regulations do not permit the Libraries to give appraisals or estimates of value. Upon request the Libraries will provide a list of independent appraisers for consideration by the donor. (Consult your tax professional and see https://www.irs.gov/pub/irs-pdf/i8283.pdf).