The Kinsey Institute for Research in Sex, Gender, and Reproduction (the Institute) is a not-for-profit corporation. The Institute welcomes and solicits donations when such donations support the needs of the collections and the mission of the Institute. Materials donated to the Institute are made available to researchers who meet requirements as defined by the Institute. The Institute collections depend in large part on donations such as art/art objects, photographs, films, videos, magazines, scholarly publications, popular writings, manuscripts, sound recordings, etc. in the areas of sex, gender and reproduction.
The acceptance or refusal of a gift is based on the potential value of the donation to future researchers. The Institute requires a detailed written description of the offered donation whenever possible. Gifts are accepted only if they are useful to the collections and meet collecting criteria. The Institute reserves the right to reject, prior to receipt, and to dispose of, after receipt, any materials deemed inappropriate for the collections.
Generally, no stipulations or restrictions may be attached to the handling of donations. If special conditions are requested in writing by the donor, they will be reviewed carefully by the Institute Director and collections staff in terms of available space, staff time requirements to process, and potential for access or use. When special conditions are agreed upon, the condition will be part of the written acknowledgment of the gift.
Gifts to the Institute may be deductible for tax purposes. Potential donors should consult their tax advisors for further information. If a tax deduction is planned, the donation must be appraised at the donor's expense before being shipped to the Institute. When an onsite evaluation is necessary, the Institute will charge a fee for staff time used in preparing for and supervising such a visit.
The Tax Reform Act of 1984 requires information from the donor based on his/her total annual tax deduction (not just gifts to the Institute) for non-cash, charitable contributions. IRS Form 8283 is useful for the donor to report certain required information about non-cash contributions totaling more than $500.00. Copies of these forms are available from most tax advisors.
Establishment of the donation value for tax purposes is the responsibility of the donor. The Institute or its staff may not, as an interested party, provide a qualified appraisal of the value of the gifts. In special circumstances, the Institute's collections staff may choose to provide the donor with a letter giving an estimated evaluation of the gift. The letter will state that the evaluation is not a formal appraisal, but that the Institute, in accepting the gift, has a justifiable basis for a stated value (citing the cover price on the materials for example). Furthermore, the letter will mention that the donor may have to provide an appraisal in the event that the IRS questions the estimated value.
It is the Institute's standard procedure to acknowledge gifts in writing with an inventory by the Director of the Institute or the collections staff, unless the donor is anonymous or states that a formal acknowledgment is not needed.
© 1996-, The Kinsey Institute for Research in Sex, Gender, and Reproduction, Inc.®