Policy: 225 Page 225.1 Subject: GIFTS Approved by: LMAC Contact: Associate Director, Collections Approved: February 1991 Prepared by: D.H. Breyfogle, J. Horner, G. Lewis Revised: January 22, 2009 February 19, 2009 May 15, 2009 September 23, 2010 ______________________________________________________________________

TABLE OF CONTENTS A. Introduction ........................................................................................................................... 3-4

Gift Procedures Overview……………………………………………………………….4-5 B. Offer of Donation and Acceptance ............................................................................................5 1. Initial contacts and referrals ....................................................................................... 5-6 2. Criteria for acceptance ............................................................................................... 7-8 3. Examination of collections or inventories ................................................................. 8-9 4. Acceptance or rejection of donation ..............................................................................9 5. Transportation or delivery of materials .................................................................... 9-10 6. Documentation/conveyance documents................................................................. 10-11 7. Storage ................................................................................................................... 11-12 C. Disposition ..............................................................................................................................12 1. Added to the collection ................................................................................................12 2. Not added to the collection .................................................................................... 12-14 D. Appraisals and Income Tax Receipts ......................................................................................14 1. General ................................................................................................................... 14-16 2. Appraisals completed by library staff ..........................................................................16 3. External appraisal .........................................................................................................16 4. External appraisal procedures ................................................................................ 16-18 5. Appraisal costs .............................................................................................................18 6. Resolution of a dispute as a result of an appraisal .......................................................18 7. Procedures for requesting an official income tax receipt ....................................... 19-20 8. Monetary gifts ..............................................................................................................21

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E. Acknowledgements .................................................................................................................21 1. Letters of thanks ...........................................................................................................21 2. Bookplates ............................................................................................................. 21-22

3. Catalogue notes ................................................................................................22 4. Special acknowledgements ................................................................................... 22-23 F. Processing ................................................................................................................................22 1. Decision making ..........................................................................................................22 2. Gift cataloguing forms and processing in units ..................................................... 22-23 3. Bookplates........................................................................................................... 23-24

4. Catalogue notes ..................................................................................................... 24-25 5. Technical processing ...................................................................................................25

G. Preservation ..............................................................................................................................25 H. Outreach ...................................................................................................................................25

ATTACHMENTS 1. Donation of Material Owned for less than Three Years (Form) 2. Donation of Material Owned for Three+ Years (Form) 3. Gift, Grant, and Endowment Funds Form http://umanitoba.ca/libraries/units/acquisitions/ggef.html 4. Sample Notice of Receipt for Unsolicited Gifts Received by Mail 5. To Whom it May Concern Letter – Collection of 20 Titles or Less 6. To Whom it May Concern Letter – Description of Larger Collection 7. Sample Memo Requesting Income Tax Receipt 8. Sample Letter of Thanks 9. Gifts Cataloguing Form 10. Rare Books Gift Cataloguing Form 11. Sample Memo re: Monetary Donation 12. Internal Appraisal Price Methodology RELEVANT WEBSITES 1. CRA - Canada Revenue Agency http://www.cra-arc.gc.ca/menu-eng.html 2. Cultural Property http://www.pch.gc.ca/pgm/bcm-mcp/publctn/desgntn/dsgntn-eng.pdf

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GIFT POLICY AND PROCEDURES A. INTRODUCTION The University of Manitoba Libraries welcomes donations of money, and, in exceptional circumstances, considers offers of books, serials, manuscripts and non-print research materials to support the development of the Libraries' collections and the University's academic and research programs. The principles, policies and procedures described in this policy (CAP Policy 225 - Gifts) will apply to collections of gifts of all types. The solicitation, acceptance and processing of gifts will be guided by the following principles: • The University Libraries will accept and select gifts which support the teaching and

research goals of the University and which are consistent with the Libraries’ Collection Development Policy Statements.

• The Director of Libraries should be advised of any potential gifts of significant size or

content and offers from significant donors. Every effort is made to discourage acceptance of gift materials for the Libraries by any agency of the University except the Libraries itself.

• Gifts of materials are accepted with the understanding that their ownership is transferred

to the University of Manitoba and that the University reserves the right to determine the retention and disposition of all such gifts.

• The Libraries will initiate internal or external appraisals only for materials donated to the

University of Manitoba Libraries and as appropriate for charitable donation income tax purposes. In all cases appraisals will be carried out in accordance with Canada Revenue Agency (CRA) regulations and guidelines. University Libraries staff do not participate in the appraisal of donations to other University of Manitoba Departments.

• Where appropriate, the University Libraries will consult and cooperate with the

Department of Development and Advancement Services in the matter of gifts (e.g., when a donor wishes to bequeath a collection to the Libraries; where the donor wishes to donate funds for specific collection purposes, etc.).

• Given the transition to electronic information, the shortage of space in many UML unit

libraries, the fact that the Libraries has already had to construct an Annex to store some of its least used print material, and the costs associated with accepting and processing gifts, UML will not normally accept donations of older material.

This document is to be used in conjunction with other related library policies and procedures in the Collections, Acquisitions, and Preservation (CAP) Manual:

220 - Exchanges 245 - Replacement Costs and Orders

255 - Adopt-a-Journal

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265 - Postage/Shipping Charges for Free Materials 315 - Discarding of Library Materials 402 - Archives Acquisitions 405 - Duplication of Resources 445 - Rare Books Collection

The Gifts Procedures Overview outlines the basic steps for gifts including receipt, selection, appraisal, tax receipt, acknowledgement, processing and documentation files.

GIFT PROCEDURES OVERVIEW

1. RECEIPT

Complete Libraries Donation of Material Agreement Send acknowledgment (cc: Director of Libraries). Note: If the appraisal

process will be completed quickly (in about 2-3 weeks at most), you could combine this step with Step 5 “To donor”.

Talk to donor about possible income tax receipt, bookplates and catalogue notes

2. SELECTION

Check BISON Make selection Provide orange gift processing flags for circulating books; purple for rare

books Sort: Selected / Booksale / Other

3. APPRAISAL

Applies only to items selected for collections For books/journals owned by donor for less than 3 years, request proof of

purchase If owned for less than 3 years and received free, no income tax receipt can be

provided If owned for less than 3 years, value assessed is the lesser of price paid and

fair market value Requires inventory or global description Internal $10-$1,000; external $1,000+; call Collections Management for

advice for collections which may be worth several thousand dollars or may be considered cultural property.

4. TAX RECEIPT

“To Whom It May Concern” letter – two originals on letterhead, signed

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Request receipt: memo to Trust and Endowment Officer, with donor name, full address, year of donation. Documentation to Trust and Endowment Officer: one original “To Whom…”; (external only) official appraisal certificate.

5. TO DONOR

“Thank you” letter Original “To Whom…” Description or inventory (External appraisal) – official copy of appraisal certificate.

6. PROCESSING

Orange flags for regular books; bookplates, if needed Purple flags for RBR; No gift plates for books going to RBR Originals / Adds to Cataloguing; RBR to Archives and Special Collections Recycle / Other Forward to the University’s Office of International Relations or Collections

Management for Better World Books. 7. FILE COPIES

Keep in central unit file for five years, then forward to Archives & Special Collections:

A. Donations of Material B. Initial acknowledgment C. “To Whom…” letter D. description or inventory E. copy of external appraisal certificate F. memo to Trust and Endowment officer G. final correspondence H. related notes, correspondence, publicity, if any

Retain copies of files in unit if desired B. OFFER OF DONATION AND ACCEPTANCE 1. Initial Contacts and Referrals

a) Donations received by mail from publishers and organizations The Libraries is under no obligation to retain unsolicited donations received in the

mail from publishers, vanity presses, government agencies, research or post-

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secondary institutes, organizations, etc. The standard criteria as outlined in B.2 below, should be applied in making retention decisions. Normally, this type of donation will not receive bookplates or catalogue notes, nor is it eligible for appraisal. Such donations are acknowledged only if the donor has included a request for acknowledgement, or if, in the librarian’s judgment, it is otherwise appropriate. A sample notice of receipt for an unsolicited donation received by mail is included as Attachment 4.

b) Donations received by mail from individuals The Libraries is under no obligation to retain unsolicited donations received in the

mail from individuals, but these should be acknowledged and may require additional followup. Standard criteria, as outlined in B.2 below should be applied in making retention decisions. The librarian will need to determine whether bookplates, a catalogue note, or an appraisal is appropriate depending upon the circumstances of the donation

c) In-person donations

These are normally small donations delivered to a library unit and should be referred to the appropriate bibliographer or unit head. If a donation is accepted, a Donation of Material form should be completed by the donor. The Donation of Material forms will be kept in the units where they will be retained for a minimum of 5 years from the time that the processing of the collection has been completed. Forms and files will be sent to Archives after that period of time.

d) Contact by telephone or correspondence

Often inquiries or offers of donations are made by telephone or by mail. If the donation is specific to a particular subject area or covers subject areas handled primarily by one unit library, the potential donor will be referred to the appropriate bibliographer or unit head. In the case of manuscripts and rare books, the appropriate bibliographer and the Head, Archives & Special Collections, will be involved in negotiating the potential donation. If the donation appears to be multidisciplinary and covers the subject areas of more than one library, the potential donor will be referred to the Coordinator, Collections Management. If non-rare books come to Archives and Special Collections along with manuscripts and/or rare books, the Coordinator, Collections Management should be involved in their acceptance and appraisal as soon as possible. Any question concerning non-archival gifts of a non-routine nature is directed to the Coordinator, Collections Management. These may include offers with special stipulations concerning copyright, legal title, restricted access or other legal implications.

2. Criteria for Acceptance

The librarian handling an offer of donation will determine if the collection is appropriate using the following criteria. Any questions concerning exceptions

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will be referred to the Coordinator, Collections Management. Any exceptions will be made under the direction and with the approval of the Director of Libraries.

It is supportive of the University's academic mission. Sometimes donors want to contribute material which is either partially or wholly out-of-scope from the point of view of the Libraries' collection development policy statements. Normally, such gifts are gratefully declined.

It is in acceptable physical condition for addition to library holdings. Older

material which may be on highly acidic paper, contain mould infestations or high levels of dust, etc., poses a very real threat to the physical integrity of existing library collections. Reformatting is costly and can entail legal implications attendant upon copyright.

Duplicates required to augment or replace existing holdings. (see CAP Policy

405 - Duplication of Resources)

The library receiving the gift has the physical capacity and the staff resources to house and maintain it properly.

In the case of large collections of material offered for donation, Bibliographic

Control has the capacity to absorb the additional workload which acceptance of the gift entails.

The donor has not set special conditions on how the gift collection is to be

housed, maintained, serviced and accessed. Such conditions are normally unacceptable to the Libraries.

Other criteria must be taken into account when dealing with specific types of donations: Journal Back Runs: Given the transition to digital resources and the shortage of

space in many UML libraries, normally only journal back runs which fill gaps in the collection and/or support teaching and research programs as outlined in the collection development policy statements, and do not duplicate electronic holdings will be accepted.

Subscriptions: Refer to the criteria outlined in the CAP Policy 255 - Adopt-a-

Journal. Manuscripts and Rare Books: In general, the acceptance of manuscripts and

rare books will be under the same conditions as those of other gifts, with the Libraries reserving the right to refuse a donation, and to dispose of such a donation, if accepted, according to the policies and guidelines governing disposition.

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Monetary donations: gifts of money are accepted by the Libraries for the purchase of material to be added to the library holdings or for other purposes. Donors may specify in which area of the collection the money is to be spent, but it is essential that the proposed gift fall within the parameters of the collection policies. The selection of material to be acquired from donated funds remains the responsibility of the library staff. Ideally, gifts of money should not have time limits stating the period within which the funds must be expended.

All monetary gifts involving the establishment of a special fund to be supported by an endowment are to be arranged in close consultation and cooperation with the Department of Development and Advancement Services. Substantial or on-going monetary donations and endowment funds are administered through the Department of Development and Advancement Services which is responsible for their solicitation.

Monetary gifts which will be spent over a period of time and endowments will be

documented on the Libraries' Gift, Grant, and Endowment Funds Form (see Attachment 3 - http://umanitoba.ca/libraries/units/acquisitions/media/ggef_form.pdf ). Copies will be filed with the unit library where appropriate, and an informational file will be kept in Acquisitions until they are transferred to Archives & Special Collections for permanent retention.

Non-print material: Before accepting a donation of non-print material for the Libraries collections, i.e. microforms, videocassettes, computer software, data files, recordings, etc., the bibliographer must ensure that the library can put in place supporting technology for access and must ensure that any limitations or restrictions imposed by the publisher can be adhered to. Archives & Special Collections will make decisions on gifts of non-print materials for its collections.

Copyright Clarification: Before accepting a donation of non-print material

where the identity of the creator or copyright holder is uncertain, the bibliographer should have the donor document either through a form or letter that he/she is the creator or copyright holder of the donated non-print material (slide, musical score, microform, etc.) and that he/she grants permission to the Libraries for duplication and/or digitization. Bibliographers should consult the Coordinator, Collections Management or the Head, Archives & Special Collections for advice on the wording of any form or letter used to document such permission.

3. Examination of Collections or Inventories Before large collections of material are accepted, it is imperative that they be examined to ensure relevancy or that an inventory of the collection be made available to the librarian for evaluation. To facilitate the evaluation and to ensure the security of library staff, bibliographers are encouraged to arrange for the examination of the collection with

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another bibliographer responsible for a related subject area, his/her unit head or the Coordinator, Collections Management. Normally, the Libraries will not prepare lists of materials before a collection is transferred to the Libraries. Donors who wish to retain the unwanted portions of their proffered donations, or who wish the Libraries to make their selection from a list will be responsible for the preparation of the list. If the Libraries deem it necessary to prepare a pre-selection inventory, special project funds may be requested to facilitate the task. 4. Acceptance or Rejection of Donation In the acceptance of all collections, whether large or small, it is essential to make clear to the donor that needed material only will be retained and integrated with the regular collection in keeping with the Libraries collection development policy statements. Upon acceptance, gifts become the property of the University of Manitoba. Special conditions on how the gift collection is to be handled are normally unacceptable to the library system. However, in most cases, the donor should be assured access once the collection is processed. Following the examination of a gift and discussion of the terms, the Libraries may decide that the materials are not suited to the collections and/or cannot be handled due to space or processing limitations. Such materials will be gratefully declined. Any help that the librarian can reasonably give in assisting in the disposition of the books (i.e. to another institution) will be given, including referring the donor to the University’s Office of International Relations. Additional referral possibilities are posted on the Collections Management webpage http://www.umanitoba.ca/libraries/units/collections/index.html. 5. Transportation or Delivery of Materials When an agreement has been reached regarding the acceptance of a donation, the two parties must agree on an appropriate mode of delivery of materials and on which party is responsible for shipping costs:

a) Delivery of materials by the donor

Prospective donors are encouraged to have donations delivered to the Libraries if at all possible. Arrangements regarding where and when materials will be delivered must be clearly stated and must be communicated to the appropriate people. If the material is being delivered to Dafoe Shipping, then Shipping should be notified in advance. Advance notice is particularly important in the case of large gift collections.

b) Pick-up of material by university messenger

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The pick-up of materials by university messenger within the City of Winnipeg may be arranged by contacting Shipping. Note that time is required to schedule the pick up. Library staff are not required to personally pick up gift collections. If an exception is to be made, staff should use judgment, taking into account concerns regarding security, physical well-being, etc. In this case, at least two staff members should go together to pick up the collection.

c) Shipment of material from distant locations

In most cases, the shipping costs will be covered by the donor. However, there is a budget for shipping collections. Arrangements to have a collection shipped from a location outside of the City of Winnipeg must be cleared by the Associate Director (Collections) for approval of payment on fund ID TX BHX 00 3803.

6. Documentation/Conveyance Documents It is important that "gift conveyance documents" (i.e. Donation of Material form, correspondence, memoranda or other written documentation related to the gift) be secured and preserved as a part of the gift record. In some cases a deed of gift may be executed. A deed of gift is used in specific circumstances where it is necessary to document details of responsibilities and expenses on the part of the donor and the University of Manitoba. Before a deed of gift is prepared, the bibliographer should consult with Collections Management. a) Gifts-in-Kind

The Donation of Material form (Attachments 1 and 2) acts as an official conveyance document for most gifts-in-kind. A Donation of Material form must be filled out and signed for all in-kind donations except in cases where a Deed of Gift is more appropriate. Potential donors enquiring about the possibility of donating materials to the Libraries should be sent a form with the understanding that it be filled out and returned if the decision is made to donate materials. For significant collections, the potential donation will be discussed with the Coordinator, Collection Management, who may recommend the use of a deed of gift in lieu of the Donation of Material form.

b) Monetary Gifts

For monetary gifts received directly by the Libraries from the donor, the conveyance document is usually the letter or other written documentation accompanying the donation. The bibliographer who receives the donation will send it to the Financial Officer (Acquisitions), along with the accompanying documentation. The bibliographer will retain a copy of the documentation and a photocopy of the cheque or record the amount of any cash. The Financial Officer (Acquisitions) will forward it to the Department of Development Advancement Services and that Department will forward the original charitable donations

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income tax receipt the donor. The bibliographer should send a thank you letter to the donor indicating that the income tax receipt is being sent separately. Endowments and substantial or on-going monetary gifts donations will be documented on the Libraries' Gift, Grant, and Endowment Funds Form. Information to be documented on the form will be provided by the Financial Officer (Acquisitions), and the Department of Development and Advancement Services.

c) Files

Unit libraries are responsible for the organization, retention and disposition of the files relating to gifts-in-kind and gift acquisition funds for their units. Collections Management will manage the gifts-in-kind and gift acquisition funds process through that department. Documentation relating to gifts of strictly archival materials and gift funds for the department are the responsibility of Archives & Special Collections. Where a collection consists of both archival materials and published materials, the Head, Archives & Special Collections will consult with the Coordinator, Collections Management or the unit bibliographer as appropriate on the management of the files.

The bibliographer processing the gift is responsible for assembling the file of documents. The following must be retained as part of the gift file for each donor and donation:

conveyance documents, appraisal documents, history and provenance information when available, all correspondence with the donor (including paper copies of any electronic

correspondence). Originals of these documents will be filed centrally within each unit as determined by the Unit Head. Bibliographers may keep a copy of the file if they so wish. After five years, the original file will be forwarded to Archives & Special Collections for permanent retention. The Unit Head will determine whether to retain a copy of the file within the Unit’s central file.

7. Storage It is expected that, normally, the unit accepting the gift collection has space to store it until, or while, it is being processed. If the unit does not have space available, the Coordinator, Collections Management should be contacted.

All gift collections being stored must be clearly labeled, (in order to facilitate shifts of material, avoid misplacing material, monitor the processing of material, etc.). Labels should include:

• the name of the collection or donor’s name

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• the bibliographer responsible for the collection • the stage of processing • date of receipt

C. DISPOSITION Unit heads are responsible for organizing the workflow relating to gifts within their own units. Gift material received in the Libraries may be disposed of in the following ways: 1. Added to the collection as:

a) a unique title b) a replacement copy c) an added copy (for the same or another library location)

d) an add-to serials Procedures regarding these options are outlined in F. Processing. 2. Not added to the collection: Decisions not to add gift material to the collections should be governed by relevant collection development policy statements, and with reference to CAP Policy 315 - Discarding of Library Materials. If a bibliographer decides not to add a gift to the collection on the basis of its subject matter, and if the item is of possible relevance to another UML Unit Library, the gift should be referred to that library� If, in the final analysis, the item is not required in the Libraries, one of the following options should be selected, on the basis of the material in question:

a) Offer to another institution This option is exercised at the discretion of the bibliographer. Unwanted gift volumes may be offered to other libraries through personal contacts or announcements in appropriate newsletters or listservs. The institution requesting the offered material normally covers any shipping or transportation costs. See CAP Policy 265 - Postage/Shipping Charges for Free Materials.

b) Sale to Book Dealers

Unwanted gifts of Canadiana, rare material, and scholarly sets may be offered to the Libraries’ appraisers, as a way of offsetting the cost of appraisals. If appropriate material is available for their consideration, notify the Coordinator, Collections Management.

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c) Return to donor

This option should be discouraged since it goes against the principle that gifts become the property of the Libraries and may complicate workflow within the Libraries. If the return of unneeded library materials is requested by the donor, the donor should provide a list of items available for donation. The bibliographer can then make selections from the list and the donor then need deliver only those items that will be added to the collection. If an exception is made, it is preferred that the donor pick up the material.

d) Recycling See CAP Policy 315 - Discarding of Library Materials, Appendix A.

e) Overseas donations

The Libraries currently has an informal arrangement to refer unwanted gifts and weeded monographs to the Office of International Relations. Periodically, University of Manitoba faculty or staff may coordinate a project to send books overseas, and the Libraries may participate by offering access to unwanted gifts and material already withdrawn from the collections when appropriate. f) Send to Collections Management to be sent to Better World Books

Better World Books is a charitable organization which sells unwanted books on

behalf of libraries and individuals. Some of the revenue from the sales is credited to the Libraries and some is used to support literacy programmes in developing countries. Better World Books is most interested in books with ISBNs, therefore unit libraries with unwanted gift books should send them to Collections Management only if they have ISBNs. Collections Management has Better World Books boxes and shipping labels and will keep books received from units until a minimum shipment to Better World Books (10 boxes) has accumulated. More information on BWB is available on their website http://www.betterworldbooks.com/Info-Discards-Donations-Program-m-4.aspx

g) Exchange

There is currently no mechanism in place to deal with exchanges on an ad hoc basis.

D. APPRAISALS AND INCOME TAX RECEIPTS 1. General Monetary appraisals and the issuing of charitable donations income tax receipts are done in accordance with CRA regulations and guidelines, the Libraries’ policies and

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procedures, and the University’s gift policies and procedures. Donations from foreign nationals (e.g., United States citizens) follow the same procedures as those from Canadian citizens. Any exceptions should be made in consultation with the Associate Director, Collections and the Collections Management Office. Normally, Libraries staff do not appraise materials donated to the University of Manitoba Departments. Monetary appraisals are done to document the "fair market value" of a donation. This is generally accepted to mean "the highest price, expressed in a dollar amount, that the property would bring, in an open and unrestricted market, between a willing buyer and a willing seller who are both knowledgeable, informed, and prudent, and who are acting independently of each other."1 If Donors have owned the Donated Material less than three years The appraisal value must be the lesser of the “fair market value” or what the donor

paid for the materials. The donor must be asked for proof of purchase. If the donor did not pay for the materials, and received it free, the Libraries cannot

provide an income tax receipt within the first three years of ownership. If Donors have owned the Donated Material three years or more The appraisal value is the “fair market value”. The donor is not required to produce proof of purchase. Whether the donor acquired the material for free is not an issue.

The following are not eligible for appraisal for tax receipt purposes:

Gift materials not added to the Libraries collections Materials which have been charged to a University of Manitoba budget number or

grant account Materials owned by donors fewer than three years at the time of donation and

which the donors acquired at no cost.

An appraisal for monetary value shall be undertaken when a donor requests a tax receipt for library or archival materials given to the University of Manitoba Libraries. The donated materials should only be appraised for monetary value if the value of the materials will be over $10 and the materials will be retained and added to the Libraries' collections. Normally appraisals for materials valued under $1000 will be done in-house; appraisals for materials with an estimated value of $1000 or more will be done by an external 1 Revenue Canada. Gifts and Income Tax. 1996, p. 13.

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appraiser. The Coordinator, Collections Management should be contacted if a collection of over $1,000 is to be considered for in-house appraisal. Book appraisals valued at $10,000 or more require two independent appraisals. Appraisals of archival material will be conducted by members of the National Archival Appraisal Board (NAAB). All appraisals of gift material must meet CRA guidelines as outlined in the CRA publication Gifts and Income Tax (see http://www.cra-arc.gc.ca/menu-eng.html). The Libraries does not normally provide income tax receipts for material which will not be added to the collections. Library-funded appraisals are usually conducted after ownership of the collection has been transferred to the Libraries. No processing or cataloguing is to begin until ownership resides with the Libraries and until an appraisal has been completed. In certain cases, the Libraries may submit an "Application for Certification of Cultural Property for Income Tax Purposes" (see http://www.cra-arc.gc.ca/menu-eng.html) to the Movable Cultural Property Board in Ottawa. For an application to be considered the collection must be valued at $ 5,000 or more and the Libraries must be able to make the case that the donation is of outstanding cultural value to Canada. Criteria used by the Board for certification include the following:

close association with Canadian history and life aesthetic qualities value in the study of the arts and sciences degree of national importance

Cultural Property designation has a direct impact on how the Libraries is able to process and dispose of materials in the collection, and should be used only if there is a particular advantage to the donor or to the Libraries. The Collections Management Office must be involved in any review and application process for certification of collections which appear to meet some or all of the criteria. According to CRA guidelines, income tax receipts for a particular year will only be issued for donations made during that calendar year. Requests for receipts should be made as soon as possible after the donation. 2. Appraisals Completed by Library Staff Appraisals for library and archival materials valued at under $1000 should be done in-house by the bibliographer most familiar with the material. If the bibliographer has some reservations about the appraisal, he/she should consult with the unit head or the Coordinator, Collections Management. As well, in the case of conflict of interest, the unit head or the Coordinator, Collections Management should be contacted to conduct the appraisal. Collections Management has prepared an Internal Appraisal Price Methodology for appraising various types of gift materials (Attachment 12). The purpose of the Methodology is to provide consistency in in-house appraisals while observing the “fair

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market value” principle. The Methodology has been approved by the Vice-President, Administration (June 2002) and should be followed in all internal appraisals. For large collections, the value can be calculated using, in part, an appropriate per volume figure for various categories of materials based on the Appraisal Price Methodology and where appropriate, individual prices. The bibliographer conducting the appraisal of a collection valued at less that $1000 will require the signature of another bibliographer or the Coordinator, Collections Management, Collections Management on the letter of appraisal (see D.7.d) below). Preferably, this colleague will possess related subject expertise. Both co-signers must be prepared to defend the appraisal if CRA requests it. 3. External Appraisal For donated materials with an estimated value over $1000, the appraisals will be done by an external appraiser. Appraisals of archival materials will be done by members of the National Archival Appraisal Board. The NAAB team is comprised of a book dealer, an archivist/historian and another expert. 4. External Appraisal Procedures

a) Library Materials Once it is determined that a donation of library materials requires an external monetary appraisal, the following procedures should be followed:

i. The bibliographer or unit head requiring an appraisal contacts the

Collections Management Office indicating the location of all the materials to be appraised, the name or description of the collection and the contact person. For large collections, special items should be identified for a separate appraisal.

ii. The Coordinator, Collections Management will arrange the dates on which

the appraisals will take place in consultation with the appraiser. The Coordinator, Collections Management will also coordinate the appraiser's activities during the visit to ensure that all collections requiring appraisals are appraised.

iii. The Coordinator, Collections Management will receive all appraisal

reports from the appraiser and forward them to the appropriate bibliographer or unit head.

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iv. The bibliographer or unit head will request a tax receipt from the Trust and Endowment Officer be sent to the donor. The bibliographer or unit head will send a letter of thanks and supporting documentation to the donor, indicating that the income tax receipt will be sent separately.

v. The Coordinator, Collections Management maintains the accounts with

the external appraisers. Invoices for appraisals should be sent to the Financial Officer (Acquisitions). Requests to cover the costs of appraisals should be sent to the Associate Director, Collections before the appraisal is done.

vi. Applications for the certification of cultural property will not normally be

made for materials valued at under $5000. Additional information concerning the application process for Cultural Property can be obtained from Archives & Special Collections.

b) Archival Materials

Once it is determined that a donation of archival materials requires a monetary appraisal, the following procedures should be followed:

i. Notice of the appraisal is sent to the Associate Director, Collections.

Invoices for appraisals are sent to the Financial Officer (Acquisitions) to be paid.

ii. The Head, Archives & Special Collections, will arrange the dates of

NAAB appraisals and will coordinate the appraisal team activities during their visit.

iii. The Head, Archives & Special Collections, shall receive all appraisal

reports from the NAAB appraisal team and authorize the issuance of tax receipts based on these reports from the Trust and Endowment Officer.

iv. The Head, Archives & Special Collections, shall send a letter of thanks to

the donor. v. For archival materials deemed to have outstanding significance and

national importance the Libraries may undertake to apply at the donor’s request for a Certificate of Cultural Property from the Canadian Cultural Property Export Review Board. Applications for certification will be completed by the Head of Archives and Special Collections. Applications for the certification of cultural property will not normally be made for materials valued at under $5000. Additional information concerning the application process for Cultural Property can be obtained from Archives & Special Collections.

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5. Appraisal Costs The cost of the appraisal for library or archival materials being acquired should always be taken into consideration when accepting a collection that requires an appraisal for monetary value. The average cost (Oct 2008) for an appraiser is approximately $700.00 per day plus expenses. Payment of appraisal costs will be made from the collection appraisals fund (GT BAX 00 3900) in the acquisitions budget. Authorization for payment of appraisals from this account must be made in advance by the Associate Director, Collections. 6. Resolution of a Dispute as a Result of an Appraisal In the event of a dispute, bibliographers will refer the matter to the Associate Director, Collections. Disputes will generally be dealt with in the following manner:

If a donor is dissatisfied with an internal appraisal, the donation will be re-appraised, this time by an external appraiser.

If a donor is dissatisfied with an external appraisal that has been done by an

appraiser who is recognized by the NAAB, a second external appraisal will be done only after consultation with and approval by the Director of Libraries. The appraiser will possess professional qualifications and will be mutually agreeable to both parties, the Libraries and the donor.

Payment for a second appraisal will be the responsibility of the donor. 7. Procedures for Requesting an Official Income Tax Receipt The following procedures are relevant IF an income tax receipt is being supplied to the donor. Note that they do not apply to the process followed when the appraisal is done by NAAB. After the donation has been legally donated and appraisal statements received, the Trust and Endowment Officer is to be notified so that a tax receipt can be issued to the donor for the full appraised value: a) Write two original letters on UM letterhead paper. Date them. (See Attachments

5, 6) b) Address the letters to: TO WHOM IT MAY CONCERN.

225.19

c) Give the full details of the gift, including:

i) the full name and address of the donor; and the year in which the donation came to the Libraries

ii) the assessed value of the donation

if the donation is not too large (e.g., under 20 titles), provide a complete list of the material; this list should describe items using a standard bibliographic format. Note any unusual or special characteristics. The list need not be forwarded to the Trust and Endowment Officer, but one copy is to be sent to the donor and another kept in our files (Attachment 5)

if the donation is large, include as full a description of the material as you

can; include in the description the approximate number of books, or number of shelves of books, the predominant subject or subjects of the collection, binding (proportion of hardcover to paperback), level of publication (academic, popular, trade, children’s, etc.), a general assessment of condition and unique features (e.g., several coffee table books, fine bindings, scarce or rare items, etc.) if any (Attachment 6)

if the donation was appraised externally, attach a copy of the appraisal to

the letter that will be forwarded to the Trust and Endowment Fund Officer; the official copy provided by the appraiser will be sent to the donor

d) For internal appraisals of less than $1000, two signatures are required on the

letter, yours and a professional colleague's. One signature is sufficient when a professional appraisal has been done.

e) Send one original letter (see samples in Attachments 5, 6) to the Trust and

Endowment Officer, Comptroller's Office, with a memo requesting that an official income tax receipt be issued. The memo should specify the donor's name, the amount of the income tax receipt and the year the collection was donated. (See sample in Attachment 7)

f) Keep a copy of all materials sent to the Trust and Endowment Officer in your file,

as well as the list of materials appraised if prepared. g) Send the donor a letter of thanks (see sample in Attachment 8) with a copy to the

Director of Libraries. Include the second original "To Whom It May Concern" letter, an official copy of the appraisal if the donation was assessed by an external appraiser, and the description or list of materials appraised if prepared as required in c) above. NAAB appraisal reports are not sent to the donor.

h) Retain original gift records for all donated materials in the unit library including

letters of acknowledgment, significant correspondence, conveyance documents, processing instructions. The records should be retained for five years. After five

225.20

years, forward the original file to Archives & Special Collections for permanent retention. Copies may be kept in the unit library if desired.

8. Monetary Gifts If monetary gifts are offered to the Libraries for the purchase of materials to be added to the Libraries' collections, the following procedures are followed: a) An income tax receipt is requested (See Attachment 11) by contacting the

Financial Officer (Acquisitions), and including:

the cheque information regarding the donor's full name, and mailing address an indication of the Fund ID and acquisitions FOAP that should be credited

Development and Advancement Services will receipt all monetary gifts donations and forward the receipt to the donor.

b) If the donation required the establishment of a special fund ID and line in the Acquisitions Fund Report, the request should be made to the Financial Officer (Acquisitions) in writing.

c) The establishment of endowment funds is to be arranged in consultation and

cooperation with Development and Advancement Services. d) In the case of endowment funds or sizeable gifts, the bibliographer or unit head with

signing authority for the fund ID is responsible for completing the Gift, Grant, and Endowment Fund Form (see Attachment 3 - http://umanitoba.ca/libraries/units/acquisitions/media/ggef_form.pdf) in draft form and forwarding a copy to the Financial Officer (Acquisitions). If the fund requires a bookplate, the Collections Management Office is responsible for preparing the bookplates and forwarding a supply to the Supervisor, Bibliographic Control. The Acquisitions Department is responsible for revising the “UML Gift, Grant & Endowment Funds: Bookplates and 590 Notes done by OCLC Canada” list and forwarding this list to all relevant users, including OCLC Canada.

E. ACKNOWLEDGEMENTS Appropriate acknowledgement of gifts is very important. Unsolicited items received by mail from publishers, organizations, research institutes, post-secondary institutions and vanity presses are acknowledged only if the donor has included with the materials a request for acknowledgment, or if, in the librarian’s judgment, it is otherwise appropriate.

225.21

Unsolicited items received by mail from individuals and small in-person donations will always be acknowledged. In general, when a donation is fairly modest and/or subject/discipline specific, a letter from the bibliographer or unit head will suffice. In the case of a multi-disciplinary collection which has been widely dispersed, a letter of thanks from the Coordinator, Collections Management, is required. Significant donations, by reason of number of volumes, value, or donor involved, are acknowledged by the Director of Libraries, in addition to being recognized by the bibliographer or unit head or coordinator. 1. Letters of thanks Copies of all letters of acknowledgement for donations in kind or in monetary gifts will be sent to the Director of Libraries. (See Sample in Attachment 8) Monetary donations which are received directly by Libraries’ staff will be acknowledged by the bibliographer who received the funds. That librarian will acknowledge the donation and arrange through the Financial Officer (Acquisitions) to have Development and Advancement Services send the income tax receipt to the donor. 2. Bookplates When appropriate, a bookplate will be placed in the material donated as a gift-in-kind or purchased from a monetary gift. The decision to provide a gift bookplate will normally rest with the unit bibliographer in consultation with the donor as indicated on the Donation of Material agreement. Collections Management may arrange for bookplates for collections being processed through that office. Bookplates are not applied to books in the Rare Book Collection, audio-visual or other non-book materials. Instead a catalogue note can be used to acknowledge the donor. 3. Catalogue notes Catalogue notes related to gift collections or gift, grant or endowment funds are used to give recognition to a donor or granting agency and to recreate a gift collection by listing items donated and added to UML. Where a catalogue note is deemed appropriate, the bibliographer should discuss its possible use and wording with the donor, and document this on the Donation of Material agreement. 4. Special acknowledgements Exceptional donations may be recognized in other ways such as through publicity, a reception, an exhibition, an exhibition catalogue, and/or a plaque. This type of recognition must be discussed with and approved by the Director of Libraries beforehand and should be agreed upon with the donor in advance.

225.22

F. PROCESSING 1. Decision-making Normally the following steps are followed in processing gift collections, recognizing that the workflow and staff responsible for various aspects of processing may vary between units. 2. Gifts Cataloguing Forms and Processing in Units Gifts-in-kind are always accompanied by a Gifts Cataloguing Form (see Attachments 9 and 10). An orange flag will be used when items are sent to Bibliographic Control for processing there, or when they are sent on to OCLC Canada. A purple flag will be used for items sent to Archives & Special Collections for cataloguing. Gifts Cataloguing Forms should be completed taking particular note of the following details:

Indicate on the form if the item is to be processed as an added copy, added volume, added location, or add-to serials.

Indicate any special processing and binding requirements on the form. In-house packaging is completed by the unit before the item is sent for cataloguing. Commercial binding must be done after cataloguing is completed, so that the item may be loaned to the Bindery. Only in exceptional cases are items sent for binding before processing. If commercial binding is planned, that must be clearly noted on the Gifts Cataloguing Form, to ensure that neither OCLC Canada nor Bibliographic Control attaches either the label or the barcode to the item

If a catalogue note is required, it is essential that information regarding the catalogue note be included in the 590 Notes line of the Gifts Cataloguing Form accompanying gifts-in-kind. The text of the note, the wording having been confirmed with the donor, must be given on the forms exactly as it is to be entered in the catalogue.

Each circulating collection item must have an orange processing slip

identifying it as a gift volume. This slip will stay in the item throughout cataloguing and processing, and will return to the unit with the item, to designate it as a gift. Rare books will have a purple processing slip with an orange flag attached. The following flags may also be added as required:

Red Flag = item is Rush Blue Flag = Reserve

All flags should be inserted in the middle of the book to be sure that they do not fall out.

The units do not stamp and strip gifts. Gifts sent to OCLC Canada will be stamped and stripped there.

225.23

3. Bookplates At the request of the donor, bookplates are placed in material donated as gifts-in-kind or purchased from monetary gifts. Instructions should be recorded in the appropriate sections of the Donation of Material agreement and on the gift processing flag. OCLC Canada has a supply of bookplates which it applies to material based upon the gift fund used for the purchase. For gifts in kind that are non-rare material, units are encouraged to affix bookplates in the gift volumes before sending them for processing. No bookplates are provided for items placed in the Rare Book Collection. a) Design and Wording

Bookplates may either be the standard design for the Libraries, or a special design which reflects the intent of the donor or the nature of the donation. In the first case, the Libraries will supply the plates and prepare the donor information. In the case of custom plates, all designs for all units within the Libraries system must be approved by the Director of Libraries. The plates must conform to criteria established by the Libraries Publications Committee for design. These criteria should be established in advance of the plates being printed and offered to the Libraries. The Libraries may fund custom plates, or may require that the funding be provided by the donor. The source of funding will be determined by the Director of Libraries.

b) Physical Properties Bookplates used in the University of Manitoba Libraries must adhere to

preservation standards and should be made of alkaline paper and will be attached with an appropriate adhesive. Pre-pasted bookplates (if used) must use water soluble, archivally-sound adhesive only. "Mac-tac" or other label style adhesives are not acceptable.

c) General Bookplates will not contain irrelevant information such as the address of donors. d) Placement Bookplates will normally be placed in the centre of the inside front cover, or if

this interferes with important illustrations or text, on the fly-leaf. 4. Catalogue Notes a) Criteria

225.24

Catalogue notes should be provided for all significant collections regardless of the subjector location. For other collections catalogues notes should be added in the following circumstances: the collection is completely or primarily located in Archives & Special

Collections the collection has been donated by a significant donor (distinguished scholar,

literary figure, politician, benefactor) the collection is in some way “special” by virtue of its subject matter, physical

attributes, etc. the donor has accepted an offer by the bibliographer to have a catalogue note

added.

Catalogue notes are also normally provided for material purchased through gift funds.

b) Format

Wording of the catalogue notes should be consistent. It should indicate that the item was acquired as a gift or with gift funds (i.e., use the words "fund" or "collection" or "donated by").

For a gift collection, the format is normally "person's name Collection": e.g. The Rt. Hon. Edward Schreyer Collection

John S. Ewart Collection

For gift funds, the format varies: e.g. Aili Waldman Native Studies Fund

Donated by the Science Alumni Association Ekhardt-Gramatte Endowment Fund Collection [1999] c) Documentation Catalogue notes should be documented on the Gift, Grant, and Endowment Funds

Form. For gifts-in-kind, a copy of the instructions on the Donation of Material agreement, and, where appropriate, a master copy of the processing slip should be retained in the unit.

5. Technical Processing Gift monographs, whether new titles or added volumes, which are ready to be catalogued and processed are sent directly to Technical Services, Cataloguing.

225.25

G. PRESERVATION A decision regarding the preservation of the materials will be made as soon as possible after a donation has been accepted for inclusion in the collections, but before technical processing begins. This is to ensure that preservation and processing decisions are not counter-productive. H. OUTREACH Development and Advancement Services is responsible for coordinating all solicitations on behalf of the University of Manitoba. All approaches for monetary donations to corporations, private foundations, and/or individuals by faculty, staff, students, or any other group associated with the University must first be approved by the Office.

DONATION OF MATERIAL OWNED LESS THAN THREE YEARS 

TO THE UNIVERSITY OF MANITOBA LIBRARIES 

I/We__________________________________________________________________________ am/are the sole owner(s) of the donated material or authorized representative of the sole owner(s) and have full power and authority to enter into this Agreement.  This transfer is not subject to the conditions of any other agreements, or to the consent of any other person or persons.  The material, and the title thereto are not encumbered by any other interests, except as specified herein. 

 

I do hereby donate, bestow, transfer, and assign, absolutely and forever all rights, title, estate, and interests in and to the material described herein, to the University of Manitoba Libraries as an unrestricted and unconditional donation. 

 

Other Terms: 1. By this agreement, the Donor delivers and the University accepts all right, title, and interest to, and 

possession of the Property. 2. The Donor acknowledges and agrees that the donation of the Property is unconditional and irrevocable, 

and by this agreement surrenders all right to reclaim ownership or possession of the Property. 3. The Donor covenants and agrees that to the best of the Donor’s knowledge, the Property is not subject 

to the interest of any persons, and the receipt and possession of the Property by the University does not constitute a violation of the laws of any jurisdiction of Canada or elsewhere, or of any agreement written or verbal, in relation to the Property. 

4. The Donor hereby covenants and agrees to indemnify and save harmless the University from any claims which may arise in relation to the Property resulting from interests of other parties in and to the Property, of which the Donor was or ought to have been aware, and did not disclose to the University at the time of execution of this agreement. 

5. The University reserves the right to refuse to issue an income tax receipt for the value of the Property in an amount greater than that which the University, in its sole discretion, deems to be reasonable.  Proof of purchase may be required.  

□ □ A receipt is requested for income tax purposes Yes        No  

If yes, I certify that (please check to indicate your agreement) 

□  the material donated by me was not, and will not be charged through a University budget number or account 

□  the material was not received free of charge  The University of Manitoba Libraries makes no representation as to the nature or amount of any tax benefits or consequences which may accrue to the Donor as a result of this donation.  The Donor is advised to consult an independent tax advisor for information in this regard  

Donor Name (please print)______________________________________________________________  

Title and Capacity (owner, executor)______________________________________________________  

Address _____________________________________________________________________________  

                _____________________________________________________________________________                  (City)                                                                            (Province)                                     (Postal code) Telephone _______________________(business)___________________________________(residence)  

Date_________________________Signature________________________________________________  This personal information is collected under the authority of the University of Manitoba Act for the purpose of providing required documentation of the terms and conditions of the gift.  All personal information is protected by the Protection and Privacy provisions of The Freedom of Information and Protection of Privacy Act.  If you have any questions about the collection of information, contact the FIPPA Coordinator’s Office (204) 474‐8339, 230 Elizabeth Dafoe Library, University of Manitoba. 

January 22, 2009

Less than 3 Attachment 1

Libraries Use Only  1. Gift Plates 

 Note that gift plates are not provided for books which will be located  In the Rare Book Collection  If yes, exact wording, including form of name, as confirmed with donor:     

       

2. Catalogue Note   

If yes, exact wording, including form of name, as confirmed with donor:   “Donated by ________________________________________________”                          (preferred form of name) 

                         

January 22, 2009

Presented to

The University of Manitoba

Libraries

By

□Yes     □No 

□Yes     □No 

DONATION OF MATERIAL OWNED FOR THREE+ YEARS 

TO THE UNIVERSITY OF MANITOBA LIBRARIES  

I/We__________________________________________________________________________ am/are the sole owner(s) of the donated material or authorized representative of the sole owner(s) and have full power and authority to enter into this Agreement.  This transfer is not subject to the conditions of any other agreements, or to the consent of any other person or persons.  The material, and the title thereto are not encumbered by any other interests, except as specified herein.  

I do hereby donate, bestow, transfer, and assign, absolutely and forever all rights, title, estate, and interests in and to the material described herein, to the University of Manitoba Libraries as an unrestricted and unconditional donation. 

 

Other Terms: 1. By this agreement, the Donor delivers and the University accepts all right, title, and interest to, and 

possession of the Property. 2. The Donor acknowledges and agrees that the donation of the Property is unconditional and 

irrevocable, and by this agreement surrenders all right to reclaim ownership or possession of the Property. 

3. The Donor covenants and agrees that to the best of the Donor’s knowledge, the Property is not subject to the interest of any persons, and the receipt and possession of the Property by the University does not constitute a violation of the laws of any jurisdiction of Canada or elsewhere, or of any agreement written or verbal, in relation to the Property. 

4. The Donor hereby covenants and agrees to indemnify and save harmless the University from any claims which may arise in relation to the Property resulting from interests of other parties in and to the Property, of which the Donor was or ought to have been aware, and did not disclose to the University at the time of execution of this agreement. 

5. The University reserves the right to refuse to issue an income tax receipt for the value of the Property in an amount greater than that which the University, in its sole discretion, deems to be reasonable.   

 

□ □ A receipt is requested for income tax purposes Yes       No  

If yes, I further certify that (please check to indicate your agreement) 

□    I have been the owner of this material for no fewer than three years, and 

□ the material donated by me was not, and will not be charged through a University budget number or account  The University of Manitoba Libraries makes no representation as to the nature or amount of any tax benefits or consequences which may accrue to the Donor as a result of this donation.  The Donor is advised to consult an independent tax advisor for information in this regard. 

 

Donor Name (please print)______________________________________________________________  

Title and Capacity (owner, executor)______________________________________________________  

Address _____________________________________________________________________________                     _____________________________________________________________________________                  (City)                                                                            (Province)                                     (Postal code)  

Telephone _______________________(business)___________________________________(residence)  

Date_________________________Signature________________________________________________  This personal information is collected under the authority of the University of Manitoba Act for the purpose of providing required documentation of the terms and conditions of the gift.  All personal information is protected by the Protection and Privacy provisions of The Freedom of Information and Protection of Privacy Act.  If you have any questions about the collection of information, contact the FIPPA Coordinator’s Office (204) 474‐8339, 230 Elizabeth Dafoe Library, University of Manitoba. 

January 22, 2009

3+ Attachment 2

Libraries Use Only  1. Gift Plates 

 Note that gift plates are not provided for books which will be located  In the Rare Book Collection  If yes, exact wording, including form of name, as confirmed with donor:     

       

2. Catalogue Note   

If yes, exact wording, including form of name, as confirmed with donor:   “Donated by ________________________________________________”                          (preferred form of name) 

                 January 22, 2009

Presented to

The University of Manitoba

Libraries

By

□Yes     □No 

□Yes     □No 

Elizabeth Dafoe Library 9 December 2007 To Whom it may concern: Mr. X, 113 Tulloch Road, Winnipeg MB R2M 5J5, has donated a collection of books to the University of Manitoba Libraries in 2007. This collection has been appraised by the librarians whose names appear below to have a current market value of $70.00. The titles are listed below. Jan Horner Coordinator, Collections Management Georgina Lewis, Gifts and Preservation Librarian ____________________________ Belly dance: orientalism, transnationalism and harem fantasy. Ed. E. Anthony Shay and B. Sellers-Young.

Costa Mesa, California: Mazda, 2005. Diamond, Jared M. Guns, germs and steel: the fates of human societies. New York: W. W. Norton, 1997. Manitoba Avian Research Committee. The birds of Manitoba. Winnipeg: Manitoba Naturalists Society, 2003.

Attachment 5

Elizabeth Dafoe Library 3 September 2007 To Whom it may concern: Mr. X, 357 Mandrake Street, Winnipeg MB, R3C 3H4 has donated 77 books to the University of Manitoba Libraries between October 2006 and July 2007. Some of them are biographies of writers or actors, others are about film directors or specific films, and still others are either Virago editions of overlooked classics written by women or works by Australian authors. Nineteen of them are in hardcover with the remaining soft cover. Most were published between 1970 and 2004 by trade publishers and are in good condition. All titles are ones that the Libraries has not been able to acquire and are welcome additions to our collections. These books have been appraised by the librarians whose names appear below to have a current market value of $383.00. Jan Horner Coordinator, Collections Management Georgina Lewis, Gifts and Preservation Librarian

Attachment 6

Attachment 7 

 

 

 

UNIVERSITY OF MANITOBA LIBRARIES 

Inter‐departmental Correspondence 

 

Date:    3 September 2007 

 

To:    Mark Gardner, Trust and Endowment Officer, 402 Administration Building 

 

From:    Jan Horner, Coordinator, Collections Management, 220 Elizabeth Dafoe Library 

 

Subject:  Official income tax receipt 

 

In 2006 and 2007, Mr. X, 357 Mandrake Street, Winnipeg, MB R3C 3H4 donated a collection of 77 books on film, theatre and literature to the Libraries. Please prepare an income tax receipt in the amount of $383.00 for Mr. X. 

 

Because of the relatively small value of the donation, the assessment was not conducted by an outside assessor, but by the two librarians whose names appear on the attached letter. 

 

Encl. 

Attachment 8    

  8 July 2008  Mrs. Z 56‐100 Taylor Terrace Winnipeg, MB R3T 3K1  Dear Mrs. Z:  On behalf of the University of Manitoba Libraries, I want to thank you for the series of donations you made in April, June and July this year.  I have requested an income tax receipt for the value of the books retained by us. The receipt will be sent to you separately. If you don’t receive it in a reasonable amount of time, please contact me.  A bookplate noting your donation will be placed in each book, and a note acknowledging your donation  will appear in our online catalogue. Twenty‐five of the donated titles will be added to the theatre collection in the Elizabeth Dafoe Library.  Your continuing generosity to the Libraries, which ultimately helps us support the Theatre Programme, is greatly appreciated.  We thank you for thinking of us.  Sincerely,   Lyle Ford Bibliographer for English, Theatre & Film  encl.  cc:  J. Blanchard, Acting Head, Elizabeth Dafoe Library   K. Adams, Director of Libraries 

Attachment 11    

 UNIVERSITY OF MANITOBA LIBRARIES 

Inter‐departmental Correspondence 

 

Date:    22 May 2002 

To:    Kathy Rusnak, Acquisitions, Elizabeth Dafoe Library 

From:    Carol Steer, Acting Head, Architecture/Fine Arts and Music Library 

Subject:  Student Architectural Society Cheque 

 Please find attached a cheque in the amount of $319.51 from the Student Architectural Society at the University of Manitoba. They are donating the money to pay for new books in architecture, landscape architecture, and interior design for the Architecture/Fine Arts Library.  The cheque should be credited to the Arch/Fine Arts General Gift Fund: AR GMF 00 7201.  The receipt should be forwarded to the following address:  Student Architectural Society, 716 Architecture II, University of Manitoba, Winnipeg, MB  R3T 2N2.  Attention: Treasurer.  Thank you.   On behalf of the University of Manitoba Libraries, I want to thank you for the series of donations you made in April, June and July this year.   

Attachment 12. Revised April 2011

1

INTERNAL APPRAISAL PRICE METHODOLOGY PREAMBLE Individual bibliographers are responsible for the appraisal of gift collections valued at under $1000. In order to ensure that the internal appraisal process is consistent, efficient, and transparent, the Libraries has established the appraisal price methodology that appears in this appendix. Guidelines In general, materials in any format (regardless of age) owned less than 3 years before donation should be appraised using the lower of either the price the donor paid, or “fair market value”. The fair market value should be determined using the guidelines specified below. The appraisal guidelines take into account: Age Format of materials Research and academic importance Supporting documentation and copyright (especially for privately produced items) Physical condition (books in poorer condition are appraised lower)

A. Print Materials (See Table 1)

A.1. Monographs: Current Imprints (Current year and past two calendar years): hard and softcover books with an imprint in the last three years. In all cases use the lower of either what the donor paid or the list price in

Canadian dollars and deduct 10% to 50% depending on condition. Proof of purchase may be required.

A.2. Monographs: Recent imprints (Ten calendar years back from the beginning of the current year category) Academic books - in all cases (hardcover and paperback) use the UML ten-year

price for the discipline minus 50% or less depending on criteria including condition (See Table 2).

Trade books - in all cases (hardcover and paperback) use a formula of minus 50% of the cover title per title or less depending on criteria including condition or

$ 5.00-$30.00 per title if the price is not on the book. Predominantly softcover collections of small press or academic publications will be valued at $15-$20 per volume or less depending on criteria including condition.

A.3. Monographs: Older than 10 years and not scarce or rare Academic books – in all cases (hardcover and paperback) apply a formula of $

5.00 - $ 50.00 per title depending on criteria including condition. Trade books – in all cases (hardcover and paperback) apply a formula of $ 2.00 -

$ 20.00 per title depending on criteria including condition.

A.4. Rare Books: rare, scarce or otherwise unique or significant items: Rare, scarce or highly valued individual items should be priced on a title-by-title basis using appropriate market price guidelines.

Attachment 12

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Appraisal criteria include special conditions or features such as fine or special bindings, presence or absence of illustrations, plates, maps, etc., edition or state, or other significant bibliographical details. The appraisal of rare books is highly dependent upon condition; higher values will be given only if a volume is in perfect condition, with a dust-jacket if one was issued, or if its physical condition matches exactly a dealer’s description with a price. When in doubt, rare books should be referred for an external appraisal.

. B. Other Print Materials (see Table 3)

B.1. Theses: Lowest UMI flat rate. B.2. Journals: Current and back issues Current and past two calendar years imprint - use the lower of either the price the

donor paid, or the individual/single/personal subscription price or backlist price per issue in Canadian dollars. Convert from foreign to Canadian as appropriate. Proof of purchase may be required.

Older than current and past two calendar years - use the library or institutional subscription cover price or backlist price per issue in Canadian dollars. For older issues, Canadian and U.S. funds will be considered at par. Add 10% for bound volumes.

B.3. Pamphlets, unpublished reports, grey literature, ephemera: Unpublished reports, grey literature, ephemera (priced) – apply a formula of cover

price minus 50%. Unpublished reports, grey literature, ephemera (unpriced) – assign a price per

page of .05 per page. Calculate the number of pages at 100 pages per inch. C. Non-Print/Audio-Visual (See Table 4)

C.1. Microfilm and microfiche $ 25.00 - $ 70.00 per reel depending upon quality of production, physical

condition, uniqueness, documentation and copyright status. Commissioned film in particular would fall at the lower end of the scale; film with coloured illustrations, whether commercial or commissioned would also be priced at the lower end of the scale.

Microfiche sets should be appraised at one-half their original price in Canadian dollars if they are complete, in good order, in suitable individual envelopes and accompanied by guides or other documentation that formed part of the original publication.

C.2. Slides $ .50 - $ 2.00 each depending on quality, uniqueness, documentation and

copyright status; commissioned or privately produced slides would fall at the lower end of the scale.

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C.3. Photographs $ .50 - $ 1.00 per photo depending on whether the negative is part of the donation

and upon quality, uniqueness, documentation and copyright status.

C.4. Videos will be addressed on an “as needed” basis. Acceptance of gift videos should be

consistent with CAP Policy 455: Videos. C.5. Audio cassettes Commercially produced cassettes will be priced at $ 2.00 - $ 5.00 each depending

on condition, etc. Privately produced cassettes will be priced at $ 1.50 - $ 10.00 each depending on

the production quality, uniqueness, documentation and copyright status.

C.6. CDs $5.00-$20.00 each depending on condition of the playing surface. C.7. Sound recordings $ 5.00 - $ 20.00 depending on condition of the playing surface and rarity of the

item. Unlike the out-of-print music market, the Libraries is not concerned about album cover art.

Additional Resources for Evaluating Books Association of College and Research Libraries. Rare Books and Manuscripts Division. Your Old Books. http://www.rbms.info/yib/shtml

Addresses the most frequently asked questions about determining the value of a book. Useful for both appraising books and determining whether a volume is a rare book candidate. Note especially the comments on scarcity (Question #3) and size of edition (Question #9).

Littera Scripta. http://www.litterascripta.com/

This site has especially good information about collectible books. The Bibliomania section has one of the best articles on what makes a book valuable. The information is commonsense and the author provides a very clear context for his remarks. There is another article on cleaning books which is very helpful, although amateurs will want to use some of the methods (e.g., using glass cleaner to clean glossy dust jackets) with caution.

Enoch Pratt Free Library. Humanities Department. How Much is My Old Book Worth? http://www.prattlibrary.org/locations/humanities/index.aspex?id=3024 This site provides a brief introduction to determining the value of a book including a discussion of the role of physical condition. It lists a number of useful price guides, web sites and search engines for further research.

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TABLE 1

Print Appraisal Values – Monographs

1. Current imprints (Current year and past two calendar years)

In all cases (hardcover and paperback) use the lower of either the price the donor paid or the list price in Canadian dollars and deduct 10% to 50% depending on condition. Proof of purchase may be required.

2. Recent imprints (Ten calendar years back from the beginning of the current year category)

Academic books - in all cases (hardcover and paperback) use the UML ten-year price for the discipline minus 50% (See Table 2 below).

Trade books - in all cases (hardcover and paperback) use a formula of minus 50% of the cover title per title depending on criteria including condition or $ 5.00 - $30.00 per title if the price is not on the book.

3. Older than 10 years and not scarce or rare

Academic books – in all cases (hardcover and paperback) apply a formula of $ 5.00 - $ 50.00 per title depending on criteria including condition.

Trade books – in all cases (hardcover and paperback) apply a formula of $ 2.00 - $ 20.00 per title depending on criteria including condition.

4 Rare Books: rare, scarce or otherwise unique or significant items

Rare, scarce or highly valued individual items should be priced on a title-by-title basis using appropriate market price guidelines. See Guidelines A4 for appraisal criteria.

TABLE 2

Appraisal Value Table – Recent Academic Imprints1 Library List Price2 Appraisal Price

Agriculture 125 62Architecture / Fine Arts 56 28Dafoe / Fr. Harold Drake / St. John’s3 60 30Engineering 151 76Law 98 49Management 64 32Music 59 30NJM (all) 128 64Sciences and Technology 126 63

1 Trade books - in all cases (hardcover and paperback) use a formula of minus 50% of the cover title per title or less depending on criteria including condition or $ 5.00 - $30.00 per title if the price is not on the book. 2Based on last ten year average prices by Libraries locations 3 These libraries are general humanities and social sciences collections. Predominantly softcover collections of small press or academic publications will be valued at $5.00 – 30.00 per book.

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TABLE 3

Print Appraisal Values – Other

1. Theses Lowest UMI flat rate

2. Journals: Current and back issues

Current and past two calendar years - use the lower of either the price the donor paid or the individual/single/personal subscription cover price or backlist price per issue in Canadian dollars. Convert from foreign to Canadian funds as appropriate. Add 10% for bound volumes. Proof of purchase may be required.

Older than past two calendar years - use the library or institutional subscription cover price or backlist price per issue in Canadian dollars. For older issues, Canadian and U.S. funds will be considered at par. Add 10% for bound volumes.

3. Pamphlets, unpublished reports, grey literature, ephemera

Unpublished reports, grey literature, ephemera (priced) – apply a formula of cover price minus 50%.

Unpublished reports, grey literature, ephemera (unpriced) – assign a price per page of .05 per page. Calculate the number of pages at 100 pages per inch.

TABLE 4

Non-Print/Audio-Visual Appraisal Values 1. Microfilm and microfiche

$ 25.00 - $ 70.00 per reel depending upon quality of production, physical condition, uniqueness, documentation and copyright status. Commissioned film in particular would fall at the lower end of the scale; film with coloured illustrations, whether commercial or commissioned would also be priced at the lower end of the scale.

Microfiche sets should be appraised at one-half their original price in Canadian dollars if they are complete, in good order, in suitable individual envelopes and accompanied by guides or other documentation that formed part of the original publication

2. Slides

$ .50 - $ 2.00 each depending on quality, uniqueness, documentation and copyright status.

commissioned or privately produced slides would fall at the lower end of the scale.

3. Photographs

$ .50 - $ 1.00 per photo depending on whether the negative is part of the donation and upon quality, uniqueness, documentation and copyright status.

4. Videos

will be addressed on an “as needed” basis. Acceptance of gift videos should be consistent with CAP Policy 455: Videos

5. Audio cassettes

Commercially produced cassettes will be priced at $ 2.00 - $ 5.00 each depending on condition, etc.

Privately produced cassettes will be priced at $ 1.50 - $ 10.00 each depending on the production quality, uniqueness, documentation and copyright status.

6. CDs

$5.00-$20.00 each depending on condition of the playing surface.

7. Sound recordings

$ 5.00 - $ 20.00 depending on condition of the playing surface and rarity of the item.

Unlike the out-of-print music market, the Libraries is not concerned about album cover art.