GIFTS
POLICY
POLICY 0007
Gifts given to Stevens County Rural Library District are accepted under the provisions of RCW 27.12.210 and other applicable state laws. Except as otherwise specified in this policy, the District will accept only unrestricted gifts.
Gifts may be deductible for federal income purposes under Section 179 (c) of the Internal Revenue Code; however, the District accepts no responsibility for establishing or verifying the value of donated items for that purpose.
1. Library materials will be accepted with the understanding that the District's Collection Development Policy will be used to determine whether donated items are added to the collection and that items not added will be considered surplus property and handled accordingly; materials which are not outright gifts will not be accepted.
2. Money, real property, and/or securities will be accepted with restrictions only if those restrictions are acceptable to the District.
3. Furniture and equipment will not be accepted unless solicited by the District for a specific use.
4. Art, antiques, and museum objects will not be accepted for display unless they are solicited or given for a specific use acceptable to the District.
The District’s Director is responsible for establishing administrative procedures necessary to carry out this policy.
ADOPTED BY THE
BOARD OF TRUSTEES
Last Reviewed and Reaffirmation
April 20, 2006