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POLICY
ON DONATIONS OF ART WORK
East
Central Georgia Regional Library
Although the Library is not an art gallery and has limited space for exhibition,
it does accept some donations of works of art or collectibles. The acceptance
or rejection of donations will be at the discretion of the director or library
manager for each county. Any disputes regarding acceptance may be submitted to
the respective county library board.
The appraisal, for
income tax purposes, of a gift to the Library is the responsibility of the donor
as it is necessary for the donor’s tax returns. Also, the Library does not have
an appraiser on staff or the funds to pay an outside appraiser. If the work has
been appraised for tax purposes, a copy of the appraisal must be given to the
Library at the time of the donation. The Library will issue a letter to the
donor acknowledging receipt of the gift and of the appraisal letter. The
acceptance of the gift and letter does not mean endorsement of the appraisal by
the Library.
All gifts must be
unconditional, transferring ownership and all rights of ownership to the
library. Gifts are accepted only with the understanding that the library has
the right to determine retention, location or disposal of the gift. The library
may sell the item for value and use the proceeds for any purpose appropriate to
the library’s mission.
For further information on donation or acceptance of art works contact the
director or library manager of the appropriate county.
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