Donations of artwork, books, equipment and antique furniture are sometimes appropriate gifts to WKU. Before making a gift of tangible personal property, however, please consult with the University to confirm your gift can be used as you wish while also meeting the needs of WKU. If your gift is valued at $5,000 or more, you must have an independent appraisal within 60 days of the gift’s transfer to the CHF to determine the value of your deduction.