Gift Acceptance

The Canby Public Library welcomes donations including money, securities, or real property.  The City of Canby, the Library Director, the Library Board, the Canby Public Library Foundation and the Friends of the Canby Public Library, as appropriate, are authorized to accept donated materials and gifts as long as no restriction is placed upon their location, use, or disposal. Gifts having significant ramifications to library’s operations, or policy, shall be directed to the City Finance Director or designee.

The Canby Public Library Board, the Canby Public Library Foundation, the Friends of the Canby Public Library, as appropriate, may solicit and receive gifts and bequests and real or personal property or funds (other than fees and fines) to benefit the library.  All property or funds donated directly to the City of Canby, the Library Director, or the Library Board shall be held in the name of the city, and each donation shall be administered in accordance with its terms.  Funds donated to the library shall be turned over to the City Finance Director immediately upon receipt and be placed in the library trust account with a line item budgeted for expenditure in accordance with the terms and conditions of the gift or bequest.  Donated funds shall be used for improvements in addition to and not in lieu of the normal support provided to operate the library out of the city General Fund.

  • The City Finance Director shall address and resolve, with due diligence, issues regarding gifts of property that may present legal, environmental or other complications for the Library.  The City Finance Director will collaborate with the Library Director to officially acknowledge gift proceeds. 
  • Gifts bequeathed to the library will generally be directed to the City Finance Director for handling and subsequent distribution to the library according to wishes of the legator.
  • The City of Canby will not retain ownership of securities, real estate, or of in-kind gifts.  If in-kind gifts are not intended to become the property of the city’s library for use, display, or as art of the collection, they will be disposed of or sold and the proceeds distributed to benefit the library according to the donor’s wishes.
  • Unrestricted gifts will be distributed to the library in collaboration with the Library Director, who is responsible for determining the library’s priorities and needs.
  • Gifts with donor restrictions will be accepted by the City of Canby and distributed to the library according to the donor’s wishes and consistent with the Library’s Gift Acceptance Policy. 

9.1 VALUATION OF PROPERTY

  • The City of Canby or the library and its entities are not legally authorized to appraise or estimate the value of property donations for tax purposes.  The responsibility for such assessment lies with the donor.
  • Each organization will provide, on request, a receipt for donations of library materials or other in-kind items describing their quantity, general nature and condition.  When a donor makes a charitable contribution of property (other than money or publicly traded securities) and the amount claimed (or reported as a charitable deduction) exceeds thresholds of $250, $500 and $5,000, the donor generally must meet certain additional substantiation requirements.  Those donors in need of an itemized list of their donations and/or of a specific IRS Contribution Receipt form must present the list and/or form with their donations.
  • Donors should discuss details regarding gifts of property and appraisal requirements with the donor’s tax counsel and with the City Finance Director.

9.2 GIFT RESTRICTIONS

Donors may place restrictions on gifts under the following conditions:

  • The restriction must be compatible with the overall mission of the library.
  • The restriction cannot impede the ability of the library to acquire gifts from other sources.
  • The restriction cannot place any undue burden on the library’s resources.
  • The restriction cannot subject the library to adverse publicity.
  • The restriction cannot require the library to violate existing policies or agreements.

The donor must clearly communicate in writing any restrictions.  The City Finance Director must approve any restrictions before the gift is accepted, and some gifts may require Canby City Council approval.

9.3 GIFT ACCEPTANCE APPROVAL

The City Administrator, the City Finance Director, the Library Director, or the Friends of the Canby Public Library as appropriate, must approve the acceptance of the following types of gifts:

  • Real estate will be directed to the City Administrator.  Every proposed gift of real estate must be examined on its individual merits, including but not limited to, the title to the property and its insurability, the results of environmental investigations, and marketability.  The donor must provide a current appraisal completed by a qualified third-part appraiser.
  • Gifts to create a new library program will be directed to the Library Director.
  • Gifts of unusually valuable book, CD, DVD, or specific item collections will be directed to the Friends of the Canby Public Library.
  • Securities that are not readily marketable will be directed to the City Finance Director.  These may include closely held stock, limited partnership interests, joint venture interests and other forms of investments that may not fall into the marketable securities category.
  • Gift annuities will be directed to the City Finance Director.
  • Charitable Remainder or Charitable Lead trusts will be directed to the City Finance Director.
  • Named endowment funds will be directed to the City Finance Director.

Gifts of materials are accepted through the Friends of the Canby Public Library with the understanding that the library reserves the right to add them to its collection, distribute them to other libraries, donate, trade, sell, or discard them.  Donated materials not included in the collection may be given to the Friends of the Canby Public Library for their book sales to benefit the library.

Books or items given with a requirement that they be placed in the collection are subject to the Collection Development Policy and with consideration regarding condition, value and usefulness of the items.  The Library applies the same criteria for evaluating gift items as it applies to materials purchased.  The Library is not responsible for notifying donors of withdrawal or replacement gift items.

The Library reserves the right to decline any gift that interferes with its ability to fulfill its mission; violates Oregon or the City of Canby’s Code, library policies or agreements; or that unduly encumbers the library.

9.4 DISPOSITION OF GIFT MATERIALS

Materials may be donated to the Friends of the Canby Public Library and sold on behalf of the city for the benefit of the library.  The library may recycle or discard donated materials that are of limited use to the public or which cannot be sold or donated to other institutions.

9.5 NON-MONETARY DONATIONS

Two organizations, The Friends of the Canby Public Library and The Canby Public Library Foundation, provide supplemental funding for the Library by accepting donations. As both of these are 501(c)3 organizations, they are able to provide receipts for tax purposes. The Library itself does not accept any non-monetary gifts. Financial donations made directly to the Library go to the City’s General Fund, not specifically to the Library. More information can be found in the How Do I section of the library website.

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