Purpose
The Perry County Public Library accepts donations to help fulfill the library’s mission. The purpose of this Gift Acceptance Policy is to govern the acceptance of gifts to Perry County Public Library and provide guidance to prospective donors and their advisors.
Forms of Giving
Cash and Check
Cash and checks may be accepted without Board of Trustees approval if the amount is $100 or less. Monetary gifts and donations exceeding $100 may be accepted with approval by the Board of Trustees.
Checks should be made payable to Perry County Public Library or PCPL and shall be delivered to the attention of the Business Manager.
In-Kind Donations
The Perry County Public Library may accept gifts-in-kind, with approval by the Board of Trustees, when such donations provide added benefit to the library’s work and mission.
The Library will provide an official acknowledgment to donors of accepted gifts; however, the donor is responsible for determining the value of the gift. If an in-kind donation does not further the library’s goals, the Library reserves the right to decline the gift.
Collection Materials
The Perry County Public Library acts as a drop-off location for the Friends of the Perry County Public Library for donations of books and other materials.
Accepted Items
● Gently used books
● Audiobooks
● Movies
● Video games
● Board games
Unaccepted Items
● Encyclopedias
● Dictionaries
● Textbooks
● Medical books
● Magazines
● Old or damaged books
Miscellaneous
Other forms of giving must be reviewed by the Board of Trustees prior to acceptance due to the special obligations or liabilities they may pose to the Library. These gifts may include, but are not limited to:
● Real property
● Personal property
● Securities
● Life-income agreements
Donor Responsibilities
The Library cannot assume responsibility for estimating the value of donated materials for income tax or other purposes. Gifts to the Library are tax-deductible as provided by law. Donors should consult their tax adviser.
The Library’s gift form or the acknowledgment letter serves as the donor’s record and receipt.
Right of Refusal
The Board of Trustees reserves the right to refuse any gift. Because the Library does not serve the function of a museum, gifts intended for permanent display or preservation are not normally accepted.
Adopted 7/8/2026