Howard Community College acknowledges that it has an institutional responsibility for its various collections, including art, musical instruments, rare books, etc., and that it oversees the collections in public trust. It will, therefore, endeavor to conserve the collections for posterity while making the collections accessible to the public, particularly to students, faculty, and staff.
All donation inquiries for Howard Community College (HCC) collections should be directed to the executive director of the HCC Educational Foundation, Inc. (HCCEF). Depending on the nature of the donated collectible, the appropriate collection committee will be convened.
Responsibility for recommendations for acceptance of an object for entry into an HCC collection rests with the appointed collection committee.
The appropriate collection committee shall make recommendations to the president of the college for the accession of objects into the HCC collection. The final authority for the accession of any artwork or collectible resides with the president.
Objects may be added to an HCC collection by means of gifts, bequests, purchases, exchanges, or any approved transactions by which title to the objects passes to the college.
It is the responsibility of the donor desiring a tax deduction to obtain an independent appraisal and for submitting this evaluation to the HCCEF. The college reserves the right to obtain its own appraisal. The costs of appraisals obtained by the college are the responsibility of the college.
All approved donated objects are to be accompanied by an appropriate written confirmation of title transfer (gift in-kind form). Title to all objects acquired for the collection should be obtained free and clear without restrictions as to use, accession or future disposition, or encumbered by conditions set by the donor.
Criteria and Conditions for Determining Acquisitions
Restrictions Which Tend to Preclude Acquisitions
A letter of gratitude to the donor will be prepared by the appropriate collection committee for the president’s signature, with a copy to the HCCEF office.
A copy of the gift in-kind form and a formal acknowledgment letter through the college’s development office will be sent to the donor and operate as an official receipt for the donor’s purposes. These documents will set forth an adequate description of the objects and the condition of the transfer as a gift.
The objects will be properly recorded and cataloged.
Objects received from a donor who has received a tax deduction will be retained by the college for the period specified by current rulings of the Internal Revenue Service before deaccessioning is considered.
HCC collections will be insured in accordance with appraised or estimated value.
Ongoing maintenance and care of the object will occur.
The HCCEF is responsible for completing and maintaining the following database information for objects added to permanent collections:
Potential Criteria and Conditions for Determining Deaccessioning
Objects in HCC collections should be retained permanently if they continue to be relevant and useful to the purposes and activities of the college, and if they can be properly stored, and preserved. Potential criteria and conditions for determining deaccessioning include:
Guidelines for the Process of Deaccessioning
Deaccessioning of objects will be considered when the above conditions no longer prevail and deaccession is not prohibited under the terms of accession.
No member of the college staff, board of trustees, or collection committee shall personally profit from any transaction involving the sale or exchange of objects in the collection.
The appropriate collection committee shall make recommendations to the president of the college for the deaccessioning of objects.
Objects may be deaccessioned through sale at public auction, donation, or exchange to other nonprofit or educational institutions.
The president and/or the executive director of the HCCEF should inform the donor, if known, of the potential disposition of the objects. The original donor should be acknowledged for their generosity with regard to the activities accomplished due to the funds realized from the sale of objects.
The IRS requires that notice be given (Form 8282) to both the IRS and the donor if an object is deaccessioned within two years of donation and if the college is on notice that the donor obtained a qualified appraisal with regard to donation.
Policy Manual Review/Revision: 09/10/10