• All materials donated to the Library are subject to the Collection Development policy. Generally, items will be selected for the Library’s collections if they are in good condition and likely to be in demand or fill in gaps in the collection.
• The Library retains the right to determine where donated materials will be allocated.
• Donated materials that are not added to the collection are disposed of at the discretion of the Library. The majority of these materials are given to the Friends of the Library for their book sales, while paperback books might be given to Outreach to use in their programs. Money earned by the Friends is mostly returned to the Library in the form of grants for special purchases or programs. A small number of donated materials are placed for sale near the circulation desks. Proceeds from the sale of these items goes to the Friends. Donations that cannot be used by the library or by the Friends will be disposed of and may be recycled a number of ways.
• Upon request, the library staff can provide a form letter stating the number of items donated to the Library. However, an estimate or certification of value will not be provided by the Library.

* The Library has a separate “Art Collection Policy.”

MEMORIAL GIFTS

Individuals may wish to make donations to the Kokomo-Howard County Public Library in memory of a friend or relative. The Library appreciates such thoughtfulness.

Memorial gifts are acknowledged in three ways as deemed appropriate:

• Notification is mailed to the designated friend(s) or family of the deceased informing them that a donation has been made and who made it.
• An acknowledgment is mailed to the donor.
• Donor plates are attached to the gift when appropriate.

DONATIONS

Unrestricted cash donations are deposited in the Gift Fund. Unrestricted gifts will be used to purchase furniture, equipment, supplies or other physical items to support special events or initiatives or to supplement the purchase of those items from the operating fund. The fund or funds may be accumulated and may be spent at any time the library board determines.

Restricted gifts will be considered by the Executive Director if their value is under $10,000 and by the Library Board if their value exceeds $10,000. Restricted gifts, if accepted, will be used for the purpose specified by the donor and within the timeframe specified, if a timeframe exists, and will be recorded in accordance with Indiana Library Accounting Procedures. Donors of restricted gifts will be noted in library publicity or on physical items as deemed appropriate when the gift is accepted.

It is suggested that community members who are interested in making a gift or donation to the library make an appointment with the Executive Director to discuss their plans. Donors of physical personal property should complete the KHCPL Gift Agreement form. Donors of monetary donations do not need to fill out the form and can be anonymous.

The library encourages donations to our Community Foundation of Howard County fund. Allowable donations made to the KHCPL fund at the Community Foundation of Howard County and/or the KHCPL Friends of the Library include qualified charitable donations as defined by the IRS: a qualified charitable distribution is an otherwise taxable distribution from an IRA (other than an ongoing SEP or SIMPLE IRA) owned by an individual who is age 70½ or over that is paid directly from the IRA to a qualified charity. The Community Foundation of Howard County suggests that you consult your financial advisor before making any qualified charitable donation.

Materials donated to the Library or purchased as memorial gifts are subject to the Library’s Collection Development policy or the Art Collection Policy. These policies permit the disposal of such items when they are worn out or cease to be useful.

DONATION OF REAL OR PERSONAL PROPERTY POLICY

The Kokomo-Howard County Public Library Board of Trustees may accept or refuse gifts of real or personal property as provided by law. [IC36-12-3-5]

Real Property is defined as “Land and anything growing on, attached to, or erected on it, excluding anything that may be severed without injury to the land. Real property can be either corporeal (soil and buildings) or incorporeal (easements).”
Personal Property is defined as “1. Any movable or intangible thing that is subject to ownership and not classified as real property. 2. Property not used in a taxpayer’s trade or business or held for income production or collection.” For purposes of this policy, personal property also includes monetary donations.

The library will have unrestricted use and disposal of all gifts. It is understood that gifts are given to the library system as a whole, so gifts may be transferred from one area to another as deemed appropriate and necessary; however, a donor’s request that a gift be housed or used in a particular branch or department will be considered.

Decisions regarding the acceptance or rejection of gifts valued at less than $1,000 will be made by the Executive Director. For gifts equal to or greater in value than $1,000, a committee of the library board president, board vice president, Executive Director, Chief Operating Officer, and Chief Financial Officer will make a recommendation regarding the acceptance or rejection of the gift. The committee’s recommendation will then be presented to the library board, who will take final action.

Revised December 2025

Titles changed January 2026

Please visit the Donations page to learn more about Memorial and Cash gifts to the Library.