Recently Asked Questions (RAQs)

Can a public library or library system use taxpayer revenue to engage in advocacy, hire a lobbyist, or pay dues to an organization doing advocacy/lobbying?

In the Municipal Ballot Votes for Library Funding in New York State manual (the “414 Manual”), it states that a Chapter 414 referendum “is not a new tax,” asserting that the funds remain a municipal appropriation. However, Chapter 414 of the Laws of 1995 appears to authorize voters to determine “how much to tax themselves” for library services, and the municipality is then required to levy and collect that amount annually as a separate line item on the tax bill.

Given that the municipality becomes the taxing authority responsible for collecting and remitting these funds to the library, does a successful 414 vote legally create a new or distinct tax obligation (as opposed to a continuation or adjustment of an existing municipal appropriation)?

In other words, how should the resulting levy be properly characterized under New York Education Law and municipal finance law, as a continuation of an existing appropriation or as a new dedicated tax established by voter approval?

I am seeking information about what happens to pre-existing funding sources when a library holds a successful funding vote. It had been my understanding, in the case of a 259, that the municipal funders were no longer allowed to collect the amount of money that had been used to fund the library. Is this true? The same question about apply to a 414 or a school district public library. Library trustees and directors are interested in this information and so are the voters.

The reverse of this is also a question that comes up. After a successful funding vote, can a municipality decide to allocate funds from their budget to go to the library?’

Clarification on these points would be very helpful when working on future votes!

Our library is supported by a school district tax levy. The levy provides the bulk of our annual budget. Out of the blue, the district has told us that rather than turning over the full amount of the levy (which it has done for years), the district will now pay over the money “as it is collected.” This could create a cash flow problem, since our remaining funds are budgeted for a construction project.

Is this “pay as you collect” approach legal? If it is legal, are there any options?

A community member hosts a “free with donation” yoga class at our library, and attendees are encouraged to make a donation each class. These donations are collected by the yoga instructor who hands them to the circulation assistant and identifies it as a donation to the Friends of the Library organization. She keeps her receipts and totals the money each year, claiming these donations on her taxes as her contribution to a 501(c)3 organization (the Friends of the Library).

So my question is, does this constitute as fraud in any way? If so, will this be problematic for the yoga instructor, the Friends of the Library, or the Library itself (municipality) for hosting the event? They are collecting money from other people for providing a service and claiming all the donations collected as their own for a tax write off.

Any guidance on this will be appreciated! Perhaps a simple solution would be to re-word how this is done, saying that donations to the yoga instructor will be made to the yoga instructor and not advertised as a fundraiser for the Friends.

Thank you!