LibraryFoundationSD (the Library Foundation) works with donors to accept and administer gifts to support its mission and strategic direction. The timely acknowledgement of each gift is of highest priority to the Library Foundation, as is the stewardship of each gift in accordance of the donor’s wishes. Gifts are used for the highest and greatest need if they are donated without specific restriction or are administered in following with a gift’s designated purpose. Any gift restrictions must support the Library Foundation’s mission and strategic direction.

The Library Foundation may designate a portion of some gifts (in most cases fifteen percent) to enhance its continued capacity to attract support for the San Diego Public Library system. These funds also help further Library Foundation advocacy and marketing efforts to increase visibility and public awareness for Library programs, services, and philanthropic needs.

Stewardship of gifts includes oversight provided by the Board of Trustees and Library Foundation management. Stewardship responsibilities include financial and programmatic reporting, the gift processing and acknowledgment procedures as outlined in the Gift Acceptance Policy, generally accepted accounting principles (GAAP), and annual financial audit.

As a means to recognize the generosity of donors and to inspire participation by others, Library Foundation strives to provide appropriate public recognition of gifts. This may include the naming of physical spaces, programs, endowments and/​or other entities, the Annual Donor Wall, and the Carnegie Society Wall. Donor confidentiality is an important aspect of the Library Foundation’s stewardship responsibilities and LFSD respects all requests for donor anonymity.

For more information about how to make a gift, funding priorities or the impact of charitable gifts to LFSD, please call 6192386619 or visit www​.sup​port​myli​brary​.org.

Gift Acceptance Policy

Gift Acknowledgement: The Foundation strives to process all gifts within 48 hours of receiving the gift and to issue timely acknowledgement to the donor.

Gifts of Securities: Gifts of securities to the Library Foundation may be completed by electronic transfer to the LFSD brokerage account or in certificate form. It is the policy of the Library Foundation to liquidate all gifted securities as soon as possible unless a decision otherwise is approved by its Board of Trustees.

Pledges: A pledge agreement shall be binding to the donor’s personal representatives, trustees, heirs, beneficiaries and/​or assigns. In the event of the donor’s passing prior to the full payment of the pledge, the entire remaining unpaid balance shall be due within a reasonable time after the donor’s passing and shall be considered a claim against the donor’s estate. In this circumstance, fulfillment of the pledge is in addition to any charitable donations that are provided for in the donor’s estate plan for the benefit of the Library Foundation.

Gifts In Kind: Gifts of materials or products may be accepted when the gift can be used to support the Foundation’s mission. This is determined on a case-by-case basis. The donor must place the value on all in-kind gifts for the donor’s own tax purposes.

Planned Gifts/​Charitable Bequests/​Outright Gifts of Personal Property and Real Property: The Foundation actively solicits and accepts bequests and other types of planned gifts as well as outright and planned gifts of real property. It will consider gifts of personal property.

Restricted Gifts: Acceptance of any gift requires the Foundation to fulfill the donor’s prior-stated wishes for the gift’s purpose. In instances where the use specified by the donor is unclear, the Foundation will make every reasonable attempt to determine the restriction. Any gift restrictions must support the Library Foundation’s mission and strategic direction. Unless otherwise specified, the Foundation will designate a portion of all restricted gifts (usually fifteen percent) for the administration and stewardship of the gift. These funds will enhance the Foundation’s continued capacity to reach out to individuals, foundations and corporations which, in turn, will result in even greater support for the San Diego Public Library system. In addition, these funds will be used to further the Foundation’s advocacy efforts which help to garner City support for Library needs as well as the Foundation’s marketing activities, which increase visibility of the Library and raise public awareness about Library programs, services, and philanthropic needs.

Stewardship of Gifts: The Foundation is committed to using gifted funds in ways that will maximize their impact. Impact updates can be found in the Foundation’s Annual Report and in the email newsletter. Please visit www​.sup​port​myli​brary​.org to view the latest Annual Report or sign up for the newsletter.

Naming Policy

Statement of Policy: It is the policy of the Library Foundation to apply these guidelines for named gift opportunities in order to recognize individuals, businesses, and organizations that have made enduring financial contributions or exemplary service contributions to the Library Foundation. This policy is intended to encourage private support through naming opportunities. In some circumstances, structures, facilities, collections, and other entities may be named without a gift. This policy is consistent with the Foundation’s strategic goal of maintaining fiscal responsibility in all operations, programs, and facilities.

Applicability: This policy applies to all situations in which a charitable gift is given with the intention of creating a named endowment, named physical entity (e.g., facilities including buildings and structures, interior spaces, landscapes, or equipment) or other entity (e.g., programs, positions or collections).


Permanence of Naming: The naming of Library buildings must satisfy the requirements of the City of San Diego Council Policy on Naming of City Assets. The naming of Library buildings or physical spaces is intended to be in place for the life of that building or physical space. If circumstances change and the purpose for which the building or physical space was established is significantly altered, the Foundation will consult with the City Librarian and make best efforts to work with the donor to create a mutually acceptable solution. The naming of equipment or a tangible item such as a brick or tile is intended to be in place for the useful life of the equipment or tangible item that is named.

As part of its capital campaigns, the Library Foundation may offer to the community opportunities to receive recognition for contributions of various amounts. After the completion of any capital campaign, recognition may be offered for gifts of $5,000 or more.

Naming Considerations for a Pledge: If a naming will be the result of a total gift pledged to be paid over a period of years this must be clearly articulated in a Pledge Agreement. If a naming will be the result of a total gift made in whole or in part through an irrevocable planned gift, this must be clearly articulated in a Pledge Agreement. Whether a gift may be satisfied through a pledge and/​or an irrevocable planned gift will be determined on a case by case basis. Two options are:

The naming will be installed after completion of the Pledge Agreement with a clear and documented understanding that the naming will be altered or removed if the full pledge is not paid in a mutually agreed upon time frame. If only partial funding is received that is less than the required naming threshold, yet sufficient for an alternative naming opportunity, renegotiation may occur for a suitable naming opportunity. The naming will be installed after the pledge is fulfilled and the required total amount has been received by the Foundation.

Removing a Name: Library Foundation naming opportunities shall bear the names only of individuals or entities that exemplify the attributes of integrity, character, and leadership consistent with the highest values of the Foundation and Library. If, in the determination of the CEO and, if appropriate, the Board of Trustees, those attributes are not maintained, the Foundation CEO and the Board of Trustees reserve the right to remove the name at any time.

Approved and adopted by LFSD Board of Trustees on June 112018