Some libraries have their policies posted online, such as
http://libweb.uoregon.edu/colldev/cdpolicies/gift.html ,
http://www.hsl.unc.edu/AboutLib/collections/donating.cfm#value , and
http://library.udayton.edu/basics/policies/giftbooks.php .

I've seen websites that advise the donor to consult with an 
accountant, a tax expert, or a
lawyer. None say that the librarian should make the appraisal.

Joy


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