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IRS


Use of library space for private clubs


Question

The board of trustees of a public school district library owns the library building. A private club occupies the entire second floor.

Friends Donations Collected Through Library Programs


Question

A community member hosts a “free with donation” yoga class at our library, and attendees are encouraged to make a donation each class.

Municipal Friends Group Accepting Donations


Question

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

Federal Tax Exemptions for Special District Libraries


Question

I work at a special district public library, and we are not currently a 501(c)(3).

Accepting Donated Items At Appraisal Value


Question

Our museum has an item on long-term loan that is potentially pretty valuable--a 200-yr old document.

Charitable organization filing requirements for small (under 50k) “Friends”


Question

Are incorporated "Friends", who do not receive over $50 thousand, do not have paid staff, and are only able to provide the funds to the library, required to register [with the New Yo

501c3 Rules for Meeting Room Use


Question

I need clarification about the IRS regulations on 501c3 organizations.


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