Make a Gift: How to Donate to our Collections
For centuries, written and/or digitally created records have provided essential information to the past. Whether you are an individual or a member of an organization, your materials including letters, diaries, scrapbooks, photographs, and other materials collected over the years which documents life or organizational experiences. Simultaneously, rare book collections often inspire and emphasize the history of cultural achievement. Collection donations, whether a single item, or a collection of books or archival materials support the on-going mission of the organization as well as enrich the record of the human experience.
The Special Collections curatorial team can answer your questions, donations of collections should be brought to the attention of the appropriate curator or librarian. If Special Collections and the MSU Libraries are able to add the materials you offer to its collections, they will follow up with you directly. In some cases, a member of the curatorial team will review your collection in person.
The Murray and Hong Special Collections are extensive but also focused. Materials offered as gifts might duplicate materials already held in our collections or do not align with our scope of our collecting areas. Special Collections and the MSU Libraries are unable to accept all materials offered as gifts to the collections; Library staff may refer donors to other libraries. Gifts received without prior curatorial consultation may be returned or discarded without acknowledgement.
NOTE: The MSU Libraries Special Collections is not currently accepting unsolicited gifts; PLEASE DO NOT send books, manuscripts or other materials to the Library.
Information for Donors.
Gifts to Michigan State University for the benefit of Special Collections and the Libraries are tax deductible by law. Tax law changes frequently; donors are encouraged to seek guidance from a professional accountant or other tax advisor on all matters concerning tax deductions and charitable giving.
For tax purposes, the effective date of a gift is the date on which it is physically received by the Library and title is transferred. In some cases, title and material transfer may be governed by a Deed of Gift signed by the donor and the Library. Upon receipt of a gift of materials for our collections, the Library will issue a Letter of Acknowledgement to the donor, signed by the Dean of the MSU Libraries. The letter serves as the official document recording the nature of a gift and the date it was received at the Library; donors are encouraged to retain Letters of Acknowledgement to document donations for tax purposes.
Under current United States tax law, donors who wish to receive a tax deduction for gifts with a value over $500 but less than $5,000 must file a completed IRS Form 8283; the completed form must be submitted to the MSU Libraries Business Office. For gifts with a value exceeding $5,000 a donor must secure a formal appraisal to accompany an IRS Form 8283. A copy of the appraisal should also be submitted to the MSU Libraries along with a completed 8283 tax form. The IRS Form 8283 and instructions for completing it can be found online at Form 8283, Noncash Charitable Contributions.
In accordance with the Internal Revenue Code, the MSU Libraries as an interested party, may not provide a statement of market value to any donor. In accepting an appraisal, the Library takes no position as to whether it is a “qualified appraisal” under IRS regulations. The cost of an appraisal is the responsibility of the donor and itself may be tax-deductible.
As a matter of policy, MSU Libraries staff cannot recommend individual appraisers. Donors are encouraged to consult local directories, or websites through which appraisers may be found, such as those from the Antiquarian Booksellers’ Association of America, and the Antiquarian Booksellers’ Association.
Financial contributions donors wish to make to the Library when they donate archives, books, or other materials are welcome, and truly appreciated. Philanthropic gifts support and enhance our ability to provide access to our unprecedented collections through archival processing, cataloging, conservation and preservation, as well as housing and shelving. To learn more about financial contributions to the MSU Libraries, contact the Libraries Director of Development, Caitlyn Perry Dial or visit: University Advancement.