id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
crln-21702	Library Association, American	The Tax Reform Act of 1984 and American research libraries	1988	4	.pdf	application/pdf	2342	89	49	Form 8283, Following the Tax Reform Act of 1969, which eliminated tax deductions based on the donation of cultural and historical documents to non-profit in­ stitutions by their creators, research libraries re­ ported significant declines in such donations di­ rectly resulting from new regulations mandated in that a ct.2 Since the 1984 regulations also defined and mandated a series of new documentation and Section B is the appraisal summary which is com­ pleted by the donee and a qualified appraiser for gifts of property with an appraised value in excess of $5,000. Still, the variety of responses given to such basic topics as how records are maintained, what sorts of written policies and procedures exist, what person­ nel are responsible for accepting and administering gifts, e tc ., indicates there is very little standardiza­ tion in library gift administration procedures.	cache/crln-21702.pdf	txt/crln-21702.txt