[OPLINLIST] Association library as political subdivision (re: Dell's Tax Exempt Lease Purchase option)

[Phil Shirley]

I'm looking into leasing computers from Dell under their Tax Exempt 
Lease Purchase option, which would require us to answer yes to both 
questions below (and which is apparently a very good deal financially). 
  I'm stuck on question 1, which asks if we are a political subdivision 
of the state.  Even if most Ohio public libraries are, we're an 
association library, which might exclude us.  Has anyone out there had 
to deal with this question, or does anyone have any ideas about this? 
Thanks for any help you can give me.

Phil

Dell's Tax Exempt Lease Purchase option; can you answer yes to both 
questions?

1) Is your organization a State or political subdivision thereof, as
those terms are used in Section 103 of the United States Internal
Revenue Code (Tax code)?

2) Does your organization have independent or direct tax-exempt bonding
authority?


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Phil Shirley
Technology Services Coordinator
Cuyahoga Falls Library
Cuyahoga Falls, Ohio
330-928-2117, ext. 109
pshirley at CuyahogaFallsLibrary dot org

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