Gifts-in-kind in the academic library: The University of Saskatchewan experience

Most academic libraries receive gifts-in-kind; some academic libraries provide appraisal and charitable donation income tax receipts for some categories of gifts-in-kind. Over the period 2000-2005, the University of Saskatchewan Library changed its policy on providing tax receipts for gifts-in-kind based on the experience that gifts-in-kind do not encourage later monetary donations. The current guidelines and procedures were necessary in the de-emphasis on gifts-in-kind and related collections functions.