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.

G. Damm Challenge

Gene Damm, the President of the Friends of the Albany Public Library, announced this week that he will match any contribution made now through the end of February to the Friends. The money raised will be given to the Albany Public Library's summer programs.

Make checks payable to Friends of Albany Public Library, and mail them to:
Gene Damm
22 Fairlawn Avenue
Albany, NY 12203