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About Us: Donation Policy

All you need to know about the Madonna Library!

Library Gifts-In-Kind Acceptance Policy

Madonna University Library Gifts-In-Kind Acceptance Policy 

I. Donating Gifts 

Should those wishing to donate have items or a collection that they would like the MU Library to consider, please contact the Director of Library Services at 734-432-5684. 

Donations to the University Archives 

Monetary gifts    

II. Acceptance 

Upon receipt, donated material becomes the property of the MU Library and, as such, the MU Library reserves the right to determine their retention, location, cataloging treatment, and other considerations related to their use or disposition. 

All potential gifts will be evaluated in terms of the collection development goals of the Library, as well as the physical condition of the materials. For gifts exceeding 100 items, the MU Library may ask donors to also consider a financial donation to help defray processing and maintenance costs. 

Factors considered when reviewing gifts include: 

  • The relationship of the materials to MU’s academic curricula 

  • The strengths and weaknesses of the existing collections 

  • Potential duplication with materials already held 

  • The capability of the Library to process and store the materials 

  • The age of the materials 

  • The condition and format of the item 

  • Whether the material format is likely to remain relevant, and equipment is available for its use 

  • The MU Library can advise donors of other possible organizations if the MU Library is not the best home for the materials. Gifts that will require commitment of funds or special facilities must be approved by MU’s top administrator or their designee. The donor will be notified within 30 days if their gift has been accepted. 

III. Tax and Appraisal Information 

Federal tax law generally allows individual donors who give non-cash gifts to the MU Library to claim a charitable contribution deduction for the fair market value of the gift. Donors are encouraged to consult legal, tax accounting or other professional advisors about the current IRS regulations ( governing non-cash charitable contributions. 

The MU Library is not permitted by the IRS to give donors an estimate of the value of gifts. Donors are responsible for meeting the appraisal requirements of the IRS for any contributions claimed. The appraisal of a gift for income tax purposes is the responsibility of the donor.