[OPLINLIST] 501(c)(3) Question reply

[Cynthia Hall]

5/10/2011

   There is one drawback to being a 170(c)(1).  If you apply for some grants they will specify that the applying organization must be a 501(c)(3) and usually no exceptions are made.  You can however apply through your Friends organization if they are a 501(c)(3).  The only difference is that the President of Friends signs the grant application and not the director. 
    I hope this helps.

 Cynthia A. Hall
 Senior Business Specialist
 Porter Public Library
 Westlake, Ohio 44145

 -----Original Message-----
 From: "John K. Chidester" <jchidest at knox.net>
 Sent 5/10/2011 1:18:33 PM
 To: "'James Nagy'" <nagyja at massillonlibrary.org>, oplinlist at oplin.org
 Subject: Re: [OPLINLIST] 501(c)(3) Question

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  

"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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