Guidelines for Gift in Kind Donations
Osgoode Hall Law Library welcomes gift in kind (non-monetary) donations that significantly enhance the strength of existing collections and support the teaching and research programs of the Law School. The Library also accepts unique materials that support teaching and research, such as those that are difficult to acquire through regular acquisition channels.
- Email the Osgoode Hall Law School Library to express interest in donating, along with an itemized contents list. Potential donors may also be asked to pre-select items prior to donating;
- The Library will evaluate the contents of the list and determine whether to accept or to decline the offer of donation based on the information provided
If a donation is accepted, the library may forward a gift in kind agreement to the donor, depending on its size and perceived value. Once the agreement has been signed and returned to the Library, the donor shall arrange for delivery. The donation becomes the property of the Library when the agreement is signed (if issued) and the contents successfully delivered. Shipping costs are the sole responsibility of the donor
If a donor has requested a tax receipt for their accepted donation, an appraisal will take place to determine the fair market value of only those items the library will include in the collection. For details on this process see Appraisals and Tax Receipts below
If a donation is declined, the donor will be notified by the Library.
Please note: the Library cannot guarantee completion times for donations and tax receipts. Donations without an itemized contents list cannot be accepted.
Significant costs are associated with processing new resources for the collection, so all potential donations must be systematically evaluated in order to determine their suitability for the Library’s collection.
The decision to accept or decline a donation is informed by
- the Libraries’ current collection policies and practices, and
- the Law School’s current and anticipated teaching and research needs.
The following types of material are unsuitable for donation:
- Titles already owned by the Law Library and/or York University Libraries
- Textbooks, course packs, or classroom anthologies
- Trade or mass-market paperbacks
- Materials in poor condition, unsuitable for use, handling, and/or circulation
Donations of considerable size or value, or where a tax receipt has been requested, require a signed gift in kind agreement.
We encourage potential donors to refer to the Collection Development Policy prior to contacting the Library to determine whether their donation falls within the scope of the Policy.
Appraisals and Tax Receipts
Appraisal (or valuation) is the process by which fair market value is determined, and is required before a tax receipt can be issued. The value of a tax receipt will reflect the fair market value of only those items the Library has selected for inclusion into the collection.
Donors requesting a tax receipt must do so by email to the Library at the time of submitting their contents list. The final decision to issue a tax receipt rests with York University’s Division of Advancement.
Determining Fair Market Value
For donations having an estimated fair market value below CAD $1000, library staff who are both knowledgeable in the field and qualified to appraise a gift may conduct an appraisal at no cost.
For donations having an estimated fair market value above CAD $1000, an independent appraiser must be consulted at the donor’s expense.
The donor is solely responsible for arranging for an independent appraisal. The library is unable to assist with sourcing an independent appraiser. In order for donors to receive a tax receipt for gifts in kind valued above CAD $1000, an appraisal report must be submitted to the Library. The report should include the contact information of the appraiser, a list of items of appraised, and the fair market value of the contents as established by the appraiser.
Publications acquired using funds from York University (such as a Personal Expense Reimbursement account) may be transferred to the Libraries if they meet its acquisition criteria, but they will not qualify for a tax receipt.
Alternatives to Donating to Osgoode Hall Law School Library
If you would like to donate to the Library, please contact the Osgoode Hall Law Library.