IRS Form 900

Original question from Lisa Rigsby: Help please! We are co-applying for a grant. We do not have 501c3 > status-neither organization. I know somewhere there is a
statement/code/something that states that public libraries are exempt-where
can I locate that quickly? I thought I had it on hand, but oops no-another
casualty of a less-than-perfectly-organized office! Thanks so much!

Response from Gary Swint: Internal Revenue Code section 115 actually states that a state government or > a subdivision thereof is tax exempt.

Sec. 115. Income of States, municipalities, etc.


Library Registration Forms

Original Question: Greg Heid: At Newton County Library we are at the point where we are running out of storage space. Do any of you throw away your patron registration forms once you have placed the information in your circulation system or PINES? For those of you who do throw away the forms, have you ever wished that you would have kept the forms?
I am now 50/50 on the subject and looking for someone or some reason to push me to one side or the other of this question. Thanks


Friends of the Library Survey

March 08 Friends’ survey and questions from library directors or Friends Presidents:

Who handles memorials and thank you acknowledgments for donations?

• FOL (friends of the library) secretary handles all donations to the FOL.
• My administrative assistant handles the material donations. (I don’t mix donations with FOL gifts since they are handled differently.)

Was Probationary Tulare County Staffer Fired for Reporting Child Porn?

Norman Oder -- Library Journal, 3/17/2008
• Staffer defied supervisor
• County claims miscommunication
• Child porn should always be reported

Why Rural Matters 2007: The Realities of Rural Education Growth

Why Rural Matters 2007: The Realities of Rural Education Growth

Why Rural Matters 2007 is the fourth in a series of biennial reports analyzing the importance of rural education in each of the 50 states and calling attention to the urgency with which policymakers in each state should address rural education issues.


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