The monetary value of gifts of books, supplies or other operating materials may be included as part of the local financial effort of the library if the items were purchased specifically for the library.

Exclude:

• Program prizes & gifts

• Food

• Program supplies if the library would have done without the item had it not been given to them

• Services (in-kind)

• Travel expenses

• Used items

• Expenses paid by municipality—should be submitted on either a Verification of Actual Cost form or a Verification of Estimated Shared Cost form

Table Columns:

• Gift Category - Select the appropriate category that describes the type of gift purchased for the library:
  • Library Materials: Report the type and number of library materials purchased specifically for the library – do not include books that were donated to the library that were not purchased just for the library (no used books) – do not list book titles.

• • Furniture & Equipment: Describe the items that were purchased specifically for the library.

• • Office supplies: Provide the quantity and type of items purchased specifically for the library.

• • Other: include items that were purchased specifically for the library that do not fall into any other category.  Do not include gift cards purchased for program rewards, gifts to presenters, or in-kind services.

• Description of Gift – Within the data input cell, provide a short description for the category selected.
  • Library Materials example: 50 children’s books, 10 audio CDs, 5 DVDs

• • Furniture & Equipment example: Xbox for the young adult space, raised garden bed for new outdoor space

• • Office Supplies example: 100 reams of colored copy paper

• • Other example: Program presented by the local Zoo paid for by the Friends of the Library

• Gift Donor – Within the data input cell, provide the name(s) of the individuals/organizations that purchased the items.

• Gift Monetary Value – enter the value of the gift as reported on the receipt/invoice/letter

Things to remember when completing this section:

• The library must maintain receipts or invoices which clearly show the cost of the items and indicate that the purchase was made specifically for the library. These receipts/invoices may be requested by the Office of Commonwealth Libraries.  It is recommended that these records be maintained for at least three years.

• Gifts should be grouped together in categories rather than listed individually.
  • Scenario: A library receives three magazine gift subscriptions from three different patrons.  The value of each magazine subscription is $15.00.  The information would be reported as follows:
    • Gift Category: Library Materials
    • Description of Gift: 3 magazine subscriptions
    • Gift Donor: Jane & John Doe, Booker Read
    • Gift Monetary Value: $45.00.

• Monetary gifts (cash) are considered revenue and should be reported within the Other Operating Revenue section of this report.

	Gift Category	Description of Gift	Gift Donor	Gift Monetary Value
Gifts Purchased specifically for the library
Gifts Purchased specifically for the library