Recently Asked Questions

I work at a special district public library, and we are not currently a 501(c)(3). Everyone I've asked from co-workers to administration to board members says no, we aren't eligible, but no one can answer *why* we wouldn't be eligible. First, we pretty explicitly meet the exempt purposes set forth in section 501(c)(3). Also, I have worked at different types of public libraries that have been 501(c)(3)'s. Based on my reading of the IRS's eligibility requirements and state education law, the important part as far as the IRS is concerned is the structure and authority of an organization's charter. The Board of Regents is responsible for chartering public libraries in the state, so why should it matter what type of library results from the charter? However, IANAL, so I may be misunderstanding or missing something important. That's where you come in!

We are a school district public library planning a capital project. The question is whether or not the project has to be approved by a public vote. We have been given money from our assemblyman towards the cost of the construction of one item in the plan. The remainder of the funds will be from the Friends of the Library, a foundation that is raising money in memory of two people and other private donations. We are not asking for tax dollars for the project.

Could we use any of our budgetary funds as collected through our tax levy and/or funds received from donations (restricted and unrestricted) to pay for food (dry goods, fresh produce and/or fruit) and PPE's which would be given freely to the public/patrons some of which may not be from our community (we would not ask them for a library card or ID)?

If so, could it be considered a program or if not what other budgetary designation would you suggest it be given?

We are an association Library that uses a school ballot to levy funding. We have received a bill from the school for 2 years now that a landowner has had their taxes re-accessed back 3 years and now we owe the school money. Last year we paid it because it seemed like bad luck and there weas court documents saying the back money was owed. It seems to becoming a trend as another large land owner/company has done the same and now we owe again this year, and it's increasing. How do we continue to handle this trend and do we owe them?

I need clarification about the IRS regulations on 501c3 organizations. A local political group asked to use our meeting room space for a 'meet the candidates' event, a library trustee thinks this is not compliant with the "The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations" https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations

I think our meeting room policy is very out of date and restricting access to the room based on content of the meeting violates 1st amendment rights, as outlined by ALA: https://www.ala.org/advocacy/intfreedom/librarybill/interpretations/meetingrooms

No staff are involved in this event, we have not helped plan it and it was made clear on all the publicity the political group put out that the library is only the venue, we are not hosting, this is not a library program.

Thank you!