York University Libraries have been enriched by generous donations of books and other materials as well as monetary gifts from members of the University community and friends of the Libraries. These donations are an important adjunct to the Libraries’ acquisition program and we encourage gifts which enhance the strengths of existing collections and support the teaching and research programs, present and anticipated, of the University. Donors may direct gifts to York University Libraries through the recently established York University Foundation.

Donations of books, journals or other library resources can be discussed with the appropriate Subject Librarian. For information regarding other gifts through the Foundation or on bequests, please contact the York’s Division of Advancement  (416) 650-8210, email contact@yorku.ca. York’s Division of Advancement provides information on the benefits donors may derive from “gifts in kind” such as books, journals, archival or other library materials.

General Procedures

Printed materials, recordings and films are accepted by the University Librarian or delegate. Archival materials are accepted by the University Librarian, the University Archivist or the Law Librarian.

Materials are accepted with the understanding that all items received may not be added to the collections. Because of space limitations; costs of repair, binding or processing; and the objectives of the collection development policies, the Libraries reserve the right to dispose of unneeded materials by sale, exchange or gift to other libraries. The Libraries may ask to pre-select needed items before donations are delivered to the libraries. Donors may be asked to list journal titles and volumes so that the Libraries can check holdings before accepting journals. The following types of material are normally not accepted: outdated textbooks, trade paperbacks, popular fiction, books in poor condition, and most practical “how-to” guides. Donors are encouraged to discuss potential donations directly with a representative of the Libraries.

Donations of materials which are offered with restrictions as to location, access and use, or disposition are accepted only with approval of the University Librarian (or University Archivist as appropriate). A Record of Gift and Transfer of Ownership Agreement or Transfer of Ownership Statement between the donor and the Libraries will be signed when materials are accepted. Materials are not accepted on deposit.

A Transfer of Ownership Statement will be obtained for all donations for which a tax receipt is requested and for all but minor donations. A receipt of acceptance may be given to the donor at the time a donation is received.

Evaluation and Tax Receipts

At the time the gift is made the librarian accepting the donation will determine whether a tax receipt is required. Receipts for income tax purposes are issued by the Development Office upon request from the University Librarian or University Archivist.

Estimates of the value of a gift of materials are acceptable to Revenue Canada if they reflect “the fair market value” of the items. Fair market value is generally accepted as the price the property would bring in the open market between a willing buyer and a willing seller acting independently of each other, and each having full knowledge of the facts. Estimates of the value of the gift are made after materials are the property of York University. Issuance of tax receipts cannot be assured in a given calendar year unless the materials are received by the Libraries prior to September 1st. Gifts which result in tax deductions can be subject to conditions depending upon the taxable income of the donor.

Library staff may provide valuations of less than $1,000 if they are knowledgeable in the field and qualified to appraise the gift at its fair market value. The written estimate must include a description of the materials. Receipts will be issued only for materials valued at $100.00 or more. In all cases when the value is more than $1,000, and in some other cases, the University Librarian or delegate will arrange for an evaluation by a qualified appraiser. If the donor requests that an application be made for certification as cultural property, the University Librarian or delegate will make the necessary arrangements if deemed appropriate.