East Central Georgia Regional Library System

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.