Libraries count on loyal Friends

By Wally Eberhard

For the Journal-Constitution

Monday, January 05, 2009

All of Georgia’s publicly funded institutions are on a forced economic diet these days, and your public library isn’t exempt.

But most have a loyal group of Friends —- that’s uppercase, please —- to help them out.

So the patrons of the Hart County library in Hartwell can still count on getting the New York Times top 10 fiction and nonfiction books each month. The library’s Friends group is paying for them.

O.C.G.A. § 48-8-3

GEORGIA CODE
Copyright 2006 by The State of Georgia
All rights reserved.

*** Current through the 2006 Regular Session ***

TITLE 48. REVENUE AND TAXATION
CHAPTER 8. SALES AND USE TAXES
ARTICLE 1. STATE SALES AND USE TAX
PART 1. GENERAL PROVISIONS

O.C.G.A. § 48-8-3 (2006)

(71) Sales to or by any nonprofit organization which has as its primary purpose the raising of funds for books, materials, and programs for public libraries if such organization qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code;