Recently Asked Questions (RAQs)

Please provide a long, detailed, and deeply footnoted resource on the difference between lobbying, political activity, and telling people how to vote on a ballot measure such as a library budget proposition.

I’m part of a professional library association that is a 501(c)(3), like the American Library Association, Association for College and Research Libraries, and the Society for American Archivists. Occasionally, the group issues statements in solidarity with various groups, for instance, in protest of police violence against Black people and against Anti-Asian violence. Most recently, the organization identified the hostility of the current political climate against diversity, inclusion, equity, and accessibility (values the organization holds as part of its mission) as a national threat. Are there legal or ethical boundaries for issuing such statements that we should be aware of? Would a statement by the president of the organization, not necessarily reflecting the views of the board/organization, for example, be safer for the organization and/or the president? If we speak out in favor of one group, do we have to do so for every group? There have been no statements in solidarity with women or the gender-queer community, for example, in spite of the violence and bias such individuals face.

[This question about Friends of the Library and $$$ is from a municipal public library]

We have a newly re-organized Friends group that does not have 501(c)(3) status but would like to accept donations. I know that the library can act as a pass-through for grants but I was wondering if this also applies to undesignated monetary donations?

A local artist has asked for us to become a fiscal sponsor (act as a “pass-through” organization). Is this something a public library can do?

I found some information that may indicate that association libraries which charge patrons for faxes should collect sales tax.

This publication is the source of my inquiry: https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf

On page 25, under "Sales and Utility Services" there is mention of telephony and a reference to section 1105(b) of the Tax Law. The section of the law specifically mentions facsimile services, but only intrastate transmissions would be taxable.

However, page 6 states: "Agencies and instrumentalities include any authority, commission, or independent board created by an act of the New York State Legislature for a public purpose".

Examples of "agencies and instrumentalities" include:
          • NYS Department of Taxation and Finance
          • NYS Department of Education
          • Association of Fire Districts of New York State
          • Nassau County Village Officials Association

Since association libraries are chartered by NYS Dept. of Education, I wondered if association libraries would be exempt from collecting sales tax on faxes.

Thank you in advance for clarifying whether association libraries are exempt from collecting sales tax on faxes.