[OPLINLIST] 501(c)(3) Question

[John K. Chidester]

Since public libraries in Ohio are governmental units (though I'm not sure
whether or not that applies to Association libraries), they do not need
501(c)3 status.  I think they can apply for it, if they want to, by filing
IRS form 1023, but that involves a lengthy and laborious process, and it has
to be renewed periodically.  Why bother?

 

According to the IRS: "Charitable contributions to governmental units are
tax-deductible under section 170(c)(1) of the Internal Revenue Code if made
for a public purpose." (Source:
www.irs.gov/govt/fslg/article/0,,id=112708,00.html)  That should be all most
public libraries need.

 

John Chidester, Director

Public Library of Mount Vernon and Knox County

 

From: oplinlist-bounces at lists.oplin.org
[mailto:oplinlist-bounces at lists.oplin.org] On Behalf Of James Nagy
Sent: Monday, May 09, 2011 10:10 PM
To: oplinlist at oplin.org
Subject: [OPLINLIST] 501(c)(3) Question

 

Quick question...Is your library a 501(c)(3)?  I know some are, and some
aren't...I have asked our library in the past as to why we're not, but some
seem to think we're not allowed and/or it's illegal(?).  Thanks in advance!

 

 

James Nagy

Circulation Services Manager

Massillon Public Library

208 Lincoln Way E

Massillon, OH  44646

330-832-9831 Ext. 332 (Work)

330-830-2182 (Fax)

nagyja at massillonlibrary.org

 

 

Massillon Public Library has been named a Top 10 Library in the 2010 HAPLR
index! <http://www.haplr-index.com/HAPLR100.htm>
http://www.haplr-index.com/HAPLR100.htm

 

 

"If you don't offer them something they value now, you're going to be
irrelevant to them for the rest of their lives.  It's not a risk we can
afford to take." - Eli Neiburger, ALA Gaming in Libraries Symposium,
December 2005

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