One more thing -- if the donor purchased the items originally and
deducted the cost at that time as a professional expense, he/she can't
take a second deduction for giving them to a library (etc.)....

Gretchen Hallerberg, MS, MSLS, AHIP
Director, CCF Alumni Library
9500 Euclid Avenue  NA 30
Cleveland, OH 44195
216.445.7333 phone
216.444.0271 fax
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