A Deed of Gift is a legal document that transfers ownership of donated materials from the donor to the Regents of the University of California. When the completed Deed of Gift is received, the Library can begin to process materials for its collections.
To whom will my gift be deeded?
The gift is being deeded to the University of California Regents.
Will transfer of the gift to the UC Regents include both copyright and physical ownership of the materials?
You may choose between two versions of the UC Deed of Gift form: We are happy to discuss this choice with you and also encourage you to seek professional advice on this matter. To view and print the forms you will need Adobe Reader. Free download here
How is the value of the gift determined?
Under most circumstances, the information for this section of the Deed of Gift should be completed by the donor and/or a qualified appraiser acting on behalf of the donor. When an appraiser is consulted, documentation is provided by the appraiser and attached to the Deed of Gift. We are happy to provide help in locating a certified appraiser.
If you have questions about determining value, please obtain legal advice; the value listed might affect income tax reporting and/or the status of your estate.
NOTE: Due to conflict of interest legislation and other legal restrictions, staff of the UCLA Library are prohibited from providing formal appraisals for materials being donated to it.
The Finance and Information Management office of External Affairs reports all valuations to the federal government at the end of each tax year.
When do I need to have a donation appraised?
If you believe your gift has a value of $5000 or more and you wish to claim a tax deduction, an appraisal is required by the Internal Revenue Service. For such gifts of property, the IRS requires that Form 8283 be filed as well. The IRS offers Publication #561, "Valuation of Donated Property," that answers many questions regarding donations. The IRS also requires an appraisal for tax purposes if the total value of all property donations made during a tax year equals $5000 or more.
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Last update: 10/15/03
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