Medina County District Library welcomes and encourages donations. Donations are welcomed and valued expressions of individual support for MCDL and its mission to enrich life in our communities with outstanding and innovative library services for all.
Donations enhance the library’s services and programs but do not replace public tax support. The library does not provide value to or appraisals of gifts or potential gifts and does not accept items that are not gifts. Assigning value to any donation is the responsibility of the donor. A receipt can be provided by the library if requested.
Scope and Disposition of Donations Received:
Money and Securities
Bequests or gifts of money, securities or real estate and any conditions connected to the donation are received by the fiscal officer, who will report these donations to the Board of Trustees for approval. Donations will be recorded in the Board minutes. All donations must be in compliance with the law, library policy, and library needs.
Expendable monetary donations from any source, including the Friends of the Medina County District Library, will be deposited into the 701 Endowment Fund, unless otherwise specified by the Board of Trustees. All expenditures made from this Fund must be appropriated by the Board.
Non-expendable monetary donations from any source will be deposited into the 801 Endowment Fund. Only the interest earned on the principal is permitted to be spent from non-expendable funds by law, and only if appropriated by the Board.
No such donation shall be accepted by the Board if its conditions remove MCDL's jurisdiction over the donation, or limit the free use of any part of the library by the public. Neither staff nor any representative of MCDL shall provide legal or tax advice to a prospective donor.
Library Materials
Donations of books and other materials will be accepted. Staff will determine if the material will be added to the collection or given to the Friends of Medina County District Library for resale. Material that may be suitable for MCDL’s collection will be considered for acceptance in the context of the library’s Collection Development and Management Policy COL 1.
The decision to accept the donation of a major special collection is made by the Library Board upon recommendation of the Executive Director. Donated collections become the property of MCDL, which has the authority on retention, location and disposition.
Art
Donated art becomes the property of MCDL which has the authority on retention, location, and disposition. A good faith effort will be made to keep donated art in the library intended by the donor.
Other
Any other donations will be considered by the Library Board of Trustees.
Types of Donations
Unrestricted Donations
All unrestricted donations will be spent within the guidelines of established needs. The library board may use such donations to fund items that fit within the overall mission and strategic plan of the library.
Restricted Donations
Restricted donations include mortgaged property, tangible personal property, restricted trusts and interest- only spendable donations that cannot be used or sold for the benefit of the Library and illiquid property that is difficult to sell. Donated stocks will be sold within 90 days of receipt from owner at the best market price available. Restricted donations may be approved by the Library Board if they do not:
- impede the ability of the library to acquire donations from other sources
- place undue burden upon the library’s resources
- subject the library to adverse publicity
- cause any adverse legal issues for the Library Board of Trustees
The Board of Trustees must approve any gift that encumbers the library financially, administratively, or legally.
Donor Recognition
Donors will be recognized in an appropriate manner. Recognition and benefits may include, but not be limited to: recognition in MCDL publications, special plaques, assignment of named donation opportunities, and donor recognition events.
Wishes of any donor who wants to remain anonymous will be honored to the extent of public records laws.
Donor Rights
The Medina County District Library adheres to the rights listed in the "Donor Bill of Rights" developed by the American Association of Fund Raising Council (AAFRC), Association for Healthcare Philanthropy (AHP), Council for Advancement and Support of Education (CASE), and the National Society of Fund Raising Executives (NSFRE).
Donor Tax Implications
As a public entity and political subdivision of the State of Ohio, donations are usually tax deductible. Donors are encouraged to consult financial counsel.
Policy No: FIN-18
Title: Donations
Board Approval Date: 10/01/2018
Staff Reviewed Date: 05-01-2025
Revised Date: 10-01-2018
Effective Date: 10-01-2018