Book contributed to libraries

The general policy that many libraries use is that that books donated as a charitable contribution will result in the library giving a receipt for the number of books (XX hardcover, yy paperbacks). The library will NOT provide a value, and, as one librarian put it, "the valuation they put on the donation is between them, their conscience, and the IRS."

The part of the code regarding "recordkeeping and return requirements for deductions for charitable contributions" of all types is 26 CFR sect. 1.170a-13. Look for future iterations of the law at GPOaccess.gov.