Gifts and Donations Policy
From the Moore Reading Room Collection Development Policy, pg. 12-13
Gifts and Donations Policy
The Moore Reading Room invites and accepts many types of gifts, including monetary donations through the KUEA William J. Moore Reading Room Fund and the Friends of the Department of Religious Studies and gifts of materials such as books, manuscripts, oral histories, ephemera, digital resources, archival materials, photographs, media, and DVDs. All gifts are considered for acceptance based on the potential of the gift to support or enhance the Moore Reading Room’s mission.
Funding to Support Gift Collections
There are tangible and significant costs incurred by the Moore Reading Room when adding items to the collection. Donors of materials are encouraged to consider an accompanying monetary gift to help the Moore Reading Room make materials accessible through the MRR catalog, house library and archival materials within the collection, promote item visibility and use, and preserve materials for the future.
Acceptance of Gift Materials
All offers of gift materials will receive careful consideration by the MRR Archivist. Initial review of proposed gifts will consider any potential restrictions, limitations, and the costs associated with accepting and processing the gift.
Generally, the MRR will only accept materials that contribute to the teaching, research, and scholarship mission of the Moore Reading Room and that are not already in the MRR’s collections. The MRR is unable to accept duplicate materials, mass-market magazines, and items in poor condition, or materials that fall outside the scope of the MRR’s mission or scope as a teaching or research collection. In most cases, the MRR will not accept donations of journals. If the donor’s gift is not accepted, the donor may be directed to other potential recipients or outlets.
All gifts accepted become the property of the Moore Reading Room and the Department of Religious Studies at the University of Kansas. The MRR reserves the right to determine retention, disposition, location, treatment, and other considerations related to use at any time. Even if a gift is accepted, the MRR may elect not to add the materials to the collection.The MRR reserves the right to exchange, sell, or discard items that do not fit current needs or the mission of the MRR. All sale proceeds will be used to benefit the building of and preservation of the collections in the MRR.
The MRR encourages donors to provide an inventory of items to be donated, including information such as author, title, publication date, basic description, and provenance of item where appropriate.
Appraisal and Tax Information
Upon request, the MRR can provide the donor with a letter acknowledging a gift of materials; however, the appraisal of any gift to the MRR for income tax or other purposes is the responsibility of the donor. IRS regulations prohibit the MRR from formally appraising gifts or participating in an appraisal. Donors are encouraged to consult professional tax advisors before making a major gift to the MRR. IRS Publication 561, Determining the Value of Donated Property, provides detailed information for donors of non-cash gifts.