Gifts in Kind
The rich and diverse history preserved in Special Collections is a direct result of the thought and effort of generations of alumni, scholars, and community members that support our mission of fostering engagement with the past. Special Collections' future will be determined by the generosity of individuals who share our commitment to preserving and providing access to Chattanooga’s unique record of human experience and cultural achievement.
Donations of collections or single items that directly support or complement Special Collections holdings should be brought to the attention of the repository via Ask an Archivist. If Special Collections is able to add the materials you offer to its collections, appropriate personnel will follow up with you directly to legally and physically transfer your collection.
Materials offered as gifts to Special Collections may duplicate materials or extend beyond the scope of our collecting areas. As such, Special Collections is unable to accept all materials offered as gifts. Gifts received without prior curatorial consultation may be returned or discarded without acknowledgment.
Charitable Contributions
Gifts to the University of Tennessee at Chattanooga for the benefit of Special Collections are tax deductible as allowed by law. Tax law changes frequently. Donors are encouraged to seek guidance from a professional accountant or other tax adviser on all matters concerning tax deductions and charitable giving. Please note the following:
- According to About Form 8283, Noncash Charitable Contributions, "individuals, partnerships, and corporations file Form 8283 to report information about noncash charitable contributions when the amount of their deduction for all noncash gifts is more than $500."
- According to IRS Publication 561 (12/2024), Determining the Value of Donated Property donors must "obtain a qualified appraisal signed and dated by a qualified appraiser and complete and attach Form 8283 to your tax return" for gifts valued at $5,000 or greater.
Special Collections refers charitable contributions to the University's Office of Advancement to complete appropriate tax paperwork.
Appraisals
In accordance with the Internal Revenue Code, Special Collections, as an interested party, may not provide a statement of market value to any donor. In accepting an appraisal, Special Collections takes no position as to whether it is a “qualified appraisal” under IRS regulations. The cost of an appraisal is the responsibility of the donor and itself may be tax-deductible.
To find an appraiser, consider searching the International Society of Appraisers Member Directory, Society of American Archivists Directory of Consultants, or the Antiquarian Booksellers' Association of America.