The Smithsonian Libraries and Archives (SLA) welcomes gifts of books and other materials that support research at the Smithsonian. If you wish to make a donation, please contact us at AskaLibrarian@si.edu or reach out to the appropriate Library Research Center.
Our collections cover many fields of knowledge, but their strengths are those subjects that are of principal interest to the museums, research units, and offices of the Smithsonian. Especially noteworthy are collections in narrowly defined areas of natural history, anthropology, fine and decorative arts and design, American history, conservation, and the history of science and technology.
To ensure that each item donated to SLA is properly cared for and meets the needs of users, much time and consideration is taken by library staff to evaluate potential collection gifts. SLA does not accept items that duplicate material already in our collections or beyond the scope of our collecting areas. Materials must be in good condition, with no damage that impairs use or poses harm to existing collections. Materials received without prior consultation may be returned or disposed of without acknowledgement. Please be prepared to provide a title list and describe the condition of the items you wish to donate.
Please be aware that gift materials accepted by SLA become the property of the Smithsonian Institution. Once SLA takes possession of such items, SLA retains the right to make all decisions regarding its storage, location, processing, access, use, retention, reformatting/digitization (when possible), or removal.
To start: please search the SLA Library Catalog to make sure the item(s) you wish to offer is/are not already held in our collection.
To provide financial support to SLA, please see Donate Now or contact the Smithsonian Libraries and Archives’ Advancement Office.
FAQ for Donors to Smithsonian Libraries and Archives (SLA)
1. Are gifts to the Smithsonian tax-deductible?
Yes. Gifts to the Smithsonian are tax-deductible under Section 170(c) of the U.S. Internal Revenue Code, in accordance with IRS regulations. However, since tax laws change frequently, donors are strongly encouraged to consult a professional accountant or tax adviser.
2. What is the effective date of my gift for tax purposes?
The effective date is the day your gift is physically received by SLA and title is transferred. In some cases, this transfer is governed by a signed Deed of Gift.
3. I’m donating at the end of the year. What should I keep in mind?
Ensure your gift arrives at SLA before December 31. Be sure to account for potential holiday shipping delays.
4. Will I receive an acknowledgment of my donation?
Yes. Upon receipt of donated materials, and executing a Deed of Gift, SLA will issue a formal Letter of Acknowledgment. Donors are encouraged to retain Letters of Acknowledgment to document donations for tax purposes.
5. What if my donation is valued over $500 but under $5,000?
You must submit a completed IRS Form 8283 to SLA, but an appraisal is not required. SLA staff will sign the form to verify receipt but cannot complete or sign incomplete forms.
6. What are the requirements for gifts valued over $5,000?
You must obtain a qualified appraisal. Upon completing the form, an SLA representative will sign the “Donee Acknowledgement” section verifying that the property received is as described and noting the date of receipt.
7. Where can I find IRS Form 8283 and instructions?
The form and its instructions are available online at: https://www.irs.gov/forms-pubs/about-form-8283
8. Can SLA provide a value estimate or appraisal?
No. As an interested party, SLA cannot provide market value statements or confirm whether an appraisal meets IRS qualifications. Accepting an appraisal does not constitute SLA’s endorsement.
9. Who pays for the appraisal? Is it tax-deductible?
The donor is responsible for all appraisal costs, which may be tax-deductible. Please consult a tax professional.
10. Can SLA recommend an appraiser?
SLA staff cannot recommend individual appraisers. Donors are encouraged to use local directories or professional appraisal websites. Please see our webpage Information on Old Books for more details.
