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Giving to the UO Libraries

Tax Deductions & Charitable Contributions

For specific questions regarding donations, donors should contact the Internal Revenue Service (IRS) or a tax expert. In general, fair market value of a gift-in-kind is deductible. A donation within a tax year that is valued at $250 or more requires a written acknowledgement of receipt.
The homepage of the Internal Revenue Service, (http://www.irs.gov/) offers detailed information on appraisals and donated materials. Some of the publications and forms that may be of interest include:

Publication 526: Charitable Contributions
Publication 561: Determining the Value of Donated Property
Form 8283: Noncash Charitable Donations (must be filed with your taxes if you are claiming a deduction over $500 for all contributed property)

Maintained by: Acquisitions Staff
Last Modified: 02/23/2010