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Vigo County Public Library (VCPL) accepts gifts in the form of donations, endowments, bequests, trusts, and in-kind contributions. Donors may request that a gift be designated for restricted or unrestricted use. Restricted gifts are those to which the donor requests attachment of terms, conditions, and purposes. Unrestricted gifts are those to which the donor has not attached terms, conditions, or purposes. VCPL approval of donor requested restrictions is required prior to acceptance of a restricted gift. Acceptance or rejection of any gift is at the discretion of the VCPL Board of Trustees.
Monetary gifts accepted and received by VCPL are set aside in a separate fund or funds and may be expended without budgeting or appropriation in accordance with Indiana Code 36-12-3-11(a)(5) and rules established by the State Board of Accounts. Restricted monetary gift funds are expended according to the donor's attached terms, conditions, and purposes. Unrestricted monetary gift funds are expended as determined by the VCPL Board of Trustees within the scope of its statutory authority.
Donation of Library Materials: VCPL accepts donations of general print and non-print materials. Donors may not attach restrictions to donations of general materials and ownership of materials passes to the library including the right to transfer materials to the Friends of the Library for use in sales, to other libraries and or agencies, or to be recycled. Donated materials are evaluated for addition to and withdrawal from the library collection using the same standards applied to library purchased materials.
Donation of Local History Materials: VCPL considers for acceptance the donation of materials, documents, and artifacts related to the history and culture of Terre Haute, Vigo County, and the surrounding area. Potential donations are evaluated according to criteria established for VCPL Special and Archival collections. Ownership of accepted donations passes to the library however donors may request attachment of certain restrictions regarding disclosure, use, and disposition of donated materials. Potential donors should contact the Special Collections department to obtain information regarding criteria and donor agreements.
Direct Monetary Donations: VCPL accepts direct monetary donations including planned giving through bequests and trusts. Direct monetary donations are used to supplement and enhance funding for library resources and programs or to support specific fundraising projects. Donations not designated for specific VCPL fund raising projects may be eligible for attachment of restrictions compatible with the library’s mission and needs when an amount of $5,000 or more is donated.
Tribute Donations: VCPL accepts monetary donations made in memoriam, in honor, or in celebration of a person, organization, or event. Donors may request attachment of certain restrictions for tribute donations of $50.00 or more and, when used toward the purchase of library materials, placement of a commemorative gift plate in the material. Requests for materials through tribute donations are evaluated for addition to and withdrawal from the library collection using the same standards applied to library purchased materials.
In-Kind Contributions: Businesses and non-profit organizations may contribute in-kind support to VCPL by providing giveaways, coupons, advertising, services, or sponsorship of programs and or speakers. Acceptance of in-kind contributions does not imply VCPL endorsement of the business, organization, product, or service.
Vigo County Public Library Endowment Fund: VCPL is an endowment fund agency of the Wabash Valley Community Foundation. Annual income from the VCPL Endowment Fund is used to supplement funding for library resources, programs, and services. A gift to the VCPL Endowment fund is a gift in perpetuity to support library services.
Friends of the Vigo County Public Library: Direct donations may be submitted to the Friends of the Vigo County Public Library to support Friends’ activities, services, and programs. The Friends of the Vigo County Public Library is a 501 (c) 3 organization.
Gifts to VCPL may be tax deductible. In accordance with Internal Revenue Service (IRS) Publication 526 a political subdivision, such as VCPL, is qualified to receive deductible contributions as long as the contribution is to be used solely for public purposes. Please consult with your tax advisor to determine the tax status of your gift.
Monetary donations are acknowledged in the form of a receipt for funds received and, upon request, a letter of acknowledgement to the donor and or designee. The VCPL does not provide valuation of non-monetary donations however the library will provide a receipt acknowledging non-monetary donations upon request.
Adopted by the Board of Trustees of the Vigo County Public Library on the 18th day of June, 2018.