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About the LRC: About Donations to the LRC

About Donations to the LRC

Summary of the USU Gift Program

Please refer to the document below, Summary of the USU Gift Program (PDF), for a description of the USU gift program. This document was prepared by the USU Office of General Counsel and describes the rules governing donations to USU.


  • Authorizations. All donations of books, manuscripts, and other materials to the LRC must be authorized by the Secretary of Defense.
  • Tax deductions. Potential donors should consult a tax advisor for any questions regarding the "determination of any tax consequences". Notably, USU and LRC "will not render any opinion of value for non-monetary gifts." Valuation of gifts may be performed by the donor or other parties.