Budget Votes

As a private not-for-profit corporation, an association library can engage in public advocacy on ballot measures such as a budget referendum, including telling voters to “Vote Yes.” However, association libraries that have 501(c)(3) tax-exempt status or otherwise accept tax-deductible donations cannot support or oppose political candidates, which the IRS considers to be prohibited “political activity.”

These conditions also apply to a “Friends of the Library” group. Friends of the Library can lead a Vote Yes campaign for a budget referendum, but they cannot support or oppose political candidates, including a library trustee candidate on the same ballot as a budget referendum.

Friends of the Library and association libraries that have 501(c)(3) status must be careful not to make advocacy a substantial part of their activities. A helpful rule of thumb derived from Section 501(h) of the Internal Revenue Code is that a small not-for-profit corporation should spend no more than 20% of its revenue on advocacy, such as campaigning for a ballot measure or lobbying elected officials.

Of course, a library receiving taxpayer money and then telling people how to vote could raise objections from the public, even though such conduct is legal. For this reason, it’s wise to address this issue as part of a carefully planned and visible Vote Yes campaign. Here’s a sample FAQ that an association library in this situation could post on its website and social media.

Can a library really ask people to vote “yes”? 

Yes, it can. As an association library, the [NAME] Library is a private not-for-profit corporation, not a government entity. 

Doesn’t the Library receive taxpayer funding?

Yes, it does, and the Library is fortunate to receive that support. Many not-for-profit corporations receive public funds—that does not make them government agencies or prohibit them from engaging in public advocacy.

Why is the Library telling me how I should vote?

The Library’s Board of Trustees voted in favor of requesting additional funding to maintain and improve the valuable services that the Library provides to our community. In furtherance of its mission to provide information access, educational services, and community resources, the Library is conducting a public awareness and advocacy campaign that informs our community about the benefits of the proposed budget and encourages voters to vote “yes.”

Can I help?

Yes, the Library is gratefully accepting help and coordinating with advocates and professionals who share our vision for a bigger, brighter, and future-focused library. Please contact [NAME] at [CONTACT INFORMATION] to offer assistance!

An association library can also contract a marketing firm or public relations professional to handle this delicate work. Good luck out there in the arena of civic participation and thank you for an important question!

There are five types of people I imagine avidly reading this answer:

1. Leaders of school district public libraries;
2. Leaders of school districts with a school district public library;
3. Attorneys serving such leaders;
4. Journalists assigned to the rough-and-tumble school district election beat;[1] and
5. Library nerds.[2]

Considering the audience, I will answer the questions plainly and thoroughly.

But first, some background.

When it comes to elections and voting, a school district public library has several paths it can take:

• It can hold its own election and initial budget vote or have its district hold the election and initial budget vote;
• If a budget is defeated, it can conduct a re-vote (there is no option to force the district to hold a re-vote); and
• It can have its district conduct a vote to provide land and/or issue bonds for acquisition and construction of library facilities (the library cannot hold this vote itself).

This answer is not going to map out all of those paths, because that would turn this answer into a manual (and there’s already a manual[3]). We’re just going to answer the member’s questions as they relate to the paths.

Is there an entity that has oversight of our elections?

For school district public libraries, the ultimate decision-maker regarding contested elections and school district budget votes is the New York State Commissioner of Education.[4]

Where can we direct questions from the public to receive solid answers?

There are three resources to refer people to.

The first is the excellent body of searchable decisions by the Commissioner of Education.[5] People with questions should check this searchable resource to see if their questions have already been addressed by the Commissioner.

The second is the New York State Education Department (NYSED) “Formal Opinions of Counsel.”[6] In this resource, the NYSED Office of Counsel answers questions submitted (ideally before there is a dispute requiring a decision by the Commissioner).

The most recent “Opinion of Counsel,” issued on October 16, 2024, shows the minute and exacting level of detail that NYSED lawyers are willing to provide guidance on:

Given the board’s interpretation, I find that it would be anomalous to impose a notarization requirement for school board elections. As such, voters who complete affidavit ballots in a school election cannot be required to have their signatures notarized. Any Departmental guidance to the contrary should no longer be relied upon.

Be warned that this is not the most easily searched resource, so if you’re a librarian, be ready to help people seeking these kinds of answers.

The third resource is through writing to the NYSED Office of Counsel at legal@nysed.gov to ask a question. As you can tell by the above quotation, they don’t mind getting into the weeds, so don’t be afraid to ask questions!

A big part of the reason people will have questions (and maybe even concerns) is because one school district public library may do something different from another. This brings us to the next question:

Is [what is required] different for different types of school districts and associated school district public libraries?

Yes. As provided by Education Law Article 41, different district types have different elections requirements, and as required by Education Law Section 260(2), school district public libraries must handle elections and vote “in the same manner” as their district.[7] This means the practice will vary from district to district.

So, when a school district public library is conducting a vote, who is responsible for compliance? As the member asked: Is it the School District Chief Elections Inspector?

Not necessarily. If the library opts to conduct its own election and initial budget vote, or a re-vote, the library must appoint inspectors to oversee compliance, just like the school board of their district does. This obligation includes conducting, calculating, and keeping the records of the votes as required by the law that pertains to the district.

This is why many school district public libraries simply defer to their districts. There are a lot of compliance obligations for libraries that conduct their own vote.

That said, the reward of developing a compliant procedure and conducting a vote that is separate from that of the school district may be worth it, especially in places where the school budget is contentious and the library budget is less so.[8]

School district public libraries that conduct their own votes should periodically ensure that their procedures match what is being done by their school district. Further, such libraries should have written procedures setting out their process for assessing petitions and conducting, certifying, and keeping the record of votes. Finally, the procedures should be reviewed from time to time by a lawyer, who should provide the board with a written assurance of compliance.

Thank you for a thoughtful array of questions! School district boards, school district library boards, their attorneys, and reporters on the school district election beat will hopefully find this to be a good starting place for confirming what is required.