Taxes

The library is chartered as a school district public library and thus exempt from NYS sales tax. Due to a mold issue we ended up having our HVAC contractor rent two humidifiers for us, the contractor made the arrangements and we paid for the rental via the contractor. The contractor told the renting business that we were tax exempt. The renting business refuses to remove the sales tax.

Short answer: You can't find anything to verify that claim because what is claimed is wrong.

Long answer:  The rental business may be wrong, but I can't blame them the way I can blame someone for parking in a "No Parking" zone.[1]

I found some information that may indicate that association libraries which charge patrons for faxes should collect sales tax.

There's a lot going on in this question, so I am going to be less fun and flowery[1] than usual as I answer it.

I am sorry to report that per NY Tax Law Section 1105(b), an association library must collect sales tax on sales of facsimile services for faxes sent and received within the state.[2]

I work at a special district public library, and we are not currently a 501(c)(3). Everyone I've asked from co-workers to administration to board members says no, we aren't eligible, but no one can answer *why* we wouldn't be eligible. First, we pretty explicitly meet the exempt purposes set forth in section 501(c)(3).

In Greek mythology, the "chimera" is an intact, functioning animal boasting the features of other animals: the head of a lion, the body of a goat, and the tail of a serpent (or a dragon, depending on your source).

Libraries are legal chimeras.

We are a school district public library planning a capital project. The question is whether or not the project has to be approved by a public vote. We have been given money from our assemblyman towards the cost of the construction of one item in the plan.

There are a few scenarios where a capital project, such as a renovation, could start with a vote of the electorate of a school district library.[1]  If the project is subject to a bond, requires a tax levy increase, or is somehow tied to a referendum, the voters' go-ahead might be needed before work[2] can begin.  In additi

Our museum has an item on long-term loan that is potentially pretty valuable--a 200-yr old document.

We no longer wish to have this item in our custody unless it is gifted to us outright, and no longer on loan.

This question had me on the edge of my seat until the very end.

          WHAT is this 200-year-old document?

          WHO is this mysterious lender?

          WHAT does the original loan agreement look like?

          WHO took the 20-year-old photos?

I am looking for general information on the possible impact of Payment in Lieu of Taxes (PILOT) agreements on library tax levies. I believe that in some instances public libraries are parties to PILOT agreements.

A firm principle of this service is "don't reinvent the wheel" so here at the start of the answer, I must refer readers to Jerry Nichols' 2005 article, "PILOT Payments--a potential revenue source for public libraries."[1]  The article is an excellent primer on what a PILOT agreement is, and how libraries should cultivate the awareness

We are a small municipal library serving a village of 6500 & a town population the same size. Our village trustees have decided to take our balance from the 2022-2023 fiscal year & add to the village general fund. Does New York State Education Law #259 apply here?

For me, the most persuasive commentary on this topic is from the NYS Comptroller, who wrote in 2002:

Could we use any of our budgetary funds as collected through our tax levy and/or funds received from donations (restricted and unrestricted) to pay for food (dry goods, fresh produce and/or fruit) and PPE's which would be given freely to the public/patrons some of which may not be from our community (we would not ask them for a library card or ID)?

Before I answer this, I am going to share a story.  Trust me, it’s relevant.

We are an association Library that uses a school ballot to levy funding. We have received a bill from the school for 2 years now that a landowner has had their taxes re-accessed back 3 years and now we owe the school money. Last year we paid it because it seemed like bad luck and there weas court documents saying the back money was owed.

Imagine walking through a metal maze, wearing magnet shoes, trying to solve a Rubik's Cube coated in honey.

Visualizing that? Metal floor.  Magnet shoes.  Lots of honey.

Okay.

This…is an even stickier problem.

Why is it sticky?  Because for any library but a school district library, there is no definitive answer.

I need clarification about the IRS regulations on 501c3 organizations.

This answer comes with many disclaimers, because the legal parameters of room access and rental at chartered libraries in New York is variable territory.  In other words: the answer can depend on the library’s “type” (set by its charter), its fundamental rules (found in the bylaws), its IRS status (the “501 (c)(3) mentioned by the member”), its day-to-day rules (controlled by policies), its lea