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Valuing Book Collections: Book Donations




This is a guide for a donor or other interested patron to find resources on valuing books and book collections.

Please see our donation guide at for more information on what types of book and material donations Smith Library will accept.

Because federal tax regulations prohibit the Library from giving appraisals or estimates of value of gifts, appraisals are the responsibility of the donor. The Library will, however, provide a list of qualified appraisers or websites upon request. Donors are encouraged to consult a knowledgeable tax expert about current requirements regarding appraisal information and related IRS forms. All gifts will be acknowledged unless the donor requests otherwise. Please visit our donor page list at -

For tax purposes and information, IRS publications 1771 ( and 561 ( should be reviewed.  The latter publication includes a section specific to book donations, which begins on page 5 of the document.