Abstract
Most academic libraries receive gifts-in-kind; some academic libraries provide appraisal and
charitable donation income tax receipts for some categories of gifts-in-kind. Over the period 2000–
2005, the University of Saskatchewan Library changed its policy on providing tax receipts for gifts-inkind based on the experience that gifts-in-kind do not encourage later monetary donations.
guidelines and procedures were necessary in the de-emphasis on gifts-in-kind and related collections
functions.