GIFTS & DONATIONS

The Library accepts gifts of physical items and monetary donations that help enrich the Library’s collection and programs. Offers to donate materials to the Library should be made directly to Library Administration, who may ask questions about the general content of the gift to determine its appropriateness for any collection. The donor is responsible for arranging for delivery of their gift accepted for review to the Library by mail or personal delivery.

Monetary contributions are added to the Library’s trust account—managed by the Board—or may be added to the general operations budget if the funds are designed for a specific program, purchase, or other operational category. Unrestricted funds are spent at the discretion of the Board.

Not all potential gifts of materials are appropriate for the Library’s collections, and some offers may be declined. Some donated materials may be accepted for sale or further donation at the discretion of Library Staff. Many accepted items may not enter a collection. Gifts are accepted with the understanding that the addition of materials is completely at the discretion of the Library, and all gifts become property of the Library upon receipt.

Gifts with conditions may be accepted if Library Administration or the Board deem the condition to fall within the Library’s capacity and this Collection Development Policy. Large donations and donations with conditions require a Deed of Gift form as an agreement made with the donor. Donations that require a Deed of Gift or monetary donations that exceed $50.00 will receive an acknowledgement letter by Library Administration.

The Library does not generally accept donations of the following materials: 

• Items in poor physical condition as determined by Library Staff

• Advance reader copies or uncorrected proofs

• Outdated or superseded titles

• Textbooks

• Computer and software manuals

• Mass market paperbacks

• Condensed and abridged books

• Encyclopedias

• VHS tapes

• Audio cassettes

• Vinyl records

• Compact discs

• U.S. Government Publications

• Print issues of periodicals, unless needed to fill gaps in the Library’s holdings 

The Library applies the same criteria for evaluating gifts as it applies to purchasing materials. Gifts will be deaccessioned in the same manner as purchased material. The Library does not accept responsibility for notifying donors of disposed items, even commemorative items. 

Donations may be tax-deductible, and a blank receipt is available for tax purposes, but does not place a financial value on used items. Tax law prohibits Library Staff from evaluating and assessing monetary value to gifts. It is the donor’s responsibility to assign a value for tax purposes or to have the donation independently appraised for tax purposes. The Library operates as a nonprofit government agency with tax exemption status through the City of La Porte City but is not a 501(c)3 organization. 

Gifts and donations are tax-deductible, and the Library will furnish a statement for tax purposes* upon request, or they can be downloaded using the button on this page. For rules regarding taxes, please visit the IRS Charitable Contribution Deductions page.