Terms Regarding Acceptance of Gifts
The Chester Public Library accepts donors’ gifts subject to the following terms:
- By execution of a Deed of Gift, the donor certifies that s/he is the lawful owner or has the authority to make the gift.
- The donor gives permission for items to be published and digitized for online access.
- The donor agrees that the Library may use, promote, and market said gifts for the benefit of the Library.
- The donor acknowledges that upon execution of a Deed of Gift, the objects will become the property of the Chester Public Library, subject to display, storage, maintenance, and disposition as the library sees fit.
- The Chester Public Library will take all possible steps to accept only materials within the purview of its collection; to make the materials available to the public through cataloging, organized arrangement, and/or online access; to store materials in the best possible environmental conditions; to maintain security conditions appropriate to the materials; and to provide staff expertise to assist the public in locating and handling needed materials.
- The donor is encouraged to seek advice of counsel before claiming deductions for the purpose of computing income and inheritance taxes under the laws of the State of New Jersey and the United States. The State of New Jersey has determined that the Chester Public Library as a governmental agency is a tax-exempt institution. “An exempt organization certificate or number is not required for a governmental agency.”
- Gifts to the Chester Public Library are deductible from taxable income in accordance with the provisions of Federal income tax laws. However, Library staff cannot give appraisals for the purpose of establishing the tax deductible value of donated items. For the protection of the Donor, an appraisal by a qualified appraiser is recommended before title to property is conveyed.