Gifts in kind or of cash are eligible as tax deductions to the extent of the tax laws. Appraisal of gifts of material items for income or estate tax is the donor’s responsibility and is done at the donor’s expense.

The library staff can offer suggestions of outside agencies to assist in the valuation of potential donations, but it legally can not be responsible for any assessment of value.

Acceptance of a gift appraised by a third disinterested party in no way implies endorsement of that appraisal by the library. The library and its staff are prohibited from appraising gifts for tax purposes.