Library Development · 135
University of Saskatchewan
3.1. The Library welcomes gifts-in-kind and may accept for the collections those in
keeping with its collections parameters and needs.
» The collections parameters of the University of Saskatchewan Library reflect
the teaching, research interests, priorities and initiatives of the University of
» The collections needs of the University of Saskatchewan Library are
determined by the collections parameters in concert with the actual
collections, the circulation of those collections and space requirements for
3.2. All unsolicited gifts-in-kind will be handled and utilized at the discretion of the
3.3. The Library will endeavor to recognize all donors, as practicable, as appropriate, and
in keeping with University policies.
3.4. Gifts-in-kind may be received with or without a donor request for a charitable
donation income tax receipt for Canadian income tax purposes. The decision to proceed
with a charitable donation income tax receipt for Canadian income tax purposes rests
entirely with the Library.
3.5. Only those gifts-in-kind which meet the Library’s collections parameters and needs,
the University’s Gift Acceptance policy and all of the requirements listed below can be
considered for charitable income tax receipts for Canadian incomes tax purposes.
™ See University of Saskatchewan Policy Handbook: Gift Acceptance at:
3.5.1. A charitable donation income tax receipt for Canadian income tax purposes can be
issued to a donor only after all of the following conditions have been met:
» The gift-in-kind has been accepted for the collections of the Library;
» The gift-in-kind has been estimated to have a value of at least $5000.00, or
the gift-in-kind is of exceptional significance to the University of
» The gift-in-kind has not been paid for or reimbursed through a University of