General Conditions. The Ashtabula County District Library Board of Trustees, hereafter referred to as the Board, actively encourages gifts, donations, contributions and sponsorships which will help the Library better serve the needs of the community. The Ashtabula County District Library, hereafter referred to as the Library, is grateful for gifts, and its collection has been enriched by donations of materials as well as monetary contributions. Through donors, the Library has been able to acquire materials which could not have been purchased otherwise. The Library staff can supply, upon request, a list of needed materials for consideration by the donor.
All gifts, donations, contributions and sponsorships to the Library are subject to applicable law as well as the Library’s existing policies and guidelines, including those relating to the selection of and provision of access to books and other resources. The Library, through the Library Board or the Board’s delegated authority, makes the final decision on the acceptance, use or other disposition of any gift, donation, contribution or sponsorship and also reserves the right to decide any conditions of display, housing or access. The Library is granted unconditional ownership of each gift, donation, contribution or sponsorship, and the donor does not retain or obtain any property rights or interests based on their gift, donation, contribution or sponsorship.
Use of Gifts. All gifts are accepted with the understanding that it may someday be necessary that they be sold or disposed of in the best interests of the Library. The Library cannot commit itself to perpetually housing a donation.
Tax Exempt Status. Gifts, donations and contributions, including those for sponsorships and naming rights, or gifts of real property are generally tax deductible, whether made directly to the Ashtabula County District Library or through the Ashtabula County District Library Foundation. The Library is a governmental organization under IRS Section 170(c) and the Foundation is a charitable non-profit organization under IRS Section 501(c)(3), and gifts to either are tax deductible. The donor will have to consider the particular circumstances of his or her situation as to whether the contribution will achieve their desired outcome. Please see your tax advisor or legal counsel to determine whether your gift will achieve that specific effect
