The MacEwan Library welcomes monetary gifts in the form of cash donations, endowments, or bequests. Financial contributions to the Library are accepted by the office responsible for fund development.
Due to space limitations, the Library can only accept gifts-in-kind of recently published or seminal works that directly support current teaching, learning, and research at the University.
Unsolicited in-kind donations will not be accepted at Library Service desks. Prospective donors should contact the Collections Services Unit.
1. What types of works can be donated?
The Library may accept gift-in-kind donations that are in good physical condition and that meet the criteria outlined in the Library’s Collection Development Policy.
In particular, the Library may be interested in gifts of:
- Recently published scholarly books (within two years for science, nursing, and social sciences; five years for all others)
- Works authored by MacEwan employees
- Older works of enduring value in good condition
- CDs and DVDs
The Library is not able to accept every offer of donated materials. The following materials will ordinarily not be considered for donation:
- Textbooks older than two years
- Course packs
- Duplicate material already present in the collection, unless there is a need to substitute a damaged item or a duplicate item is deemed appropriate
- Popular (trade) paperbacks and magazines
- Items in poor physical condition
- Materials requiring special preservation arrangements which the Library is not able to support
- Materials requiring the use of technology no longer supported by the Library
- Materials that may be compromised with regards to copyright legislation
- Materials the donor has attached restrictions which will limit access for library users or which seek to determine the shelving location of the materials
- Self-published works, although those by MacEwan faculty or staff members may be accepted
- Computer software
2. Conditions of Acceptance
- The Library requires donors to submit a complete list of materials that includes the following information: author, title, publication year, and ISBN.
- Donations are accepted with the understanding that their ownership is voluntarily transferred to MacEwan University Library without valuable consideration in return. The Library reserves the right to determine location, cataloguing treatment, circulation, retention, deselection, and other considerations relating to the use, disposition, or disposal of the gift.
- Items originally purchased with funds from a research grant or through professional development funding may be accepted but are not eligible for a tax receipt.
- The Library reserves the right to refuse a donation based on its suitability, potential usefulness, and the Library’s ability to house donated materials.
- The Library will process donated materials as time permits.
3. Donation Agreement
For donations eligible for a tax receipt, the donor must sign one copy of the Donation of Library Materials form upon receipt at the Library. When the gift is accepted by the Library, the Gift in Kind Requisition form from the office responsible for fund development must be signed by the donor. Originals will be retained by the Library and copies will be given to the donor.
4. Tax Receipts
Only those gifts-in-kind which meet the Library’s collection parameters and needs, the University’s Policy D4200, “Fundraising,” and all of the requirements listed below can be considered for charitable income tax receipts for Canadian income tax purposes.
- The gift-in-kind has been accepted for the Library collection.
- The gift-in-kind has been estimated to have a value of at least $1000.
- The gift-in-kind has not been paid for or reimbursed though a university expense account.
- The donor has signed the required form(s).
- A complete bibliographic list of the gift has been created by the donor.
- The gift-in-kind has been appraised as indicated below.
5. Tax Receipt Appraisals
According to the Canada Revenue Agency, for donations where a tax receipt is requested and the estimated value is in excess of $1,000, there must be an evaluation by an arms-length appraiser. These independent appraisals can be arranged by the Library and may be at the expense of the donor. They will be conducted only after the Library has assumed the full ownership of the material. The eligible amount of the gift will be determined by Canada Revenue Agency regulations. This amount will be reflected on the charitable tax receipt, which will not be issued until the appraisal is complete.
No appraisal will be performed for gifts received from university departments or other university-related institutions, and no tax receipts will be issued in such cases.
6. Issuance of Charitable Tax Receipts
The Library will attempt to accommodate personal income tax deadlines where possible but cannot guarantee that a particular taxation year deadline will be met for any items donated. Charitable tax receipts are issued within five years of the donation date.
7. Disposition of Declined Materials
Any donated materials not accepted by the Library will be disposed of at the Library’s discretion, in keeping with the principles of sustainability.
To recognize significant gifts, electronic bookplates or other forms of acknowledgment may be considered in consultation with the donor.