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Trustee Manual

Chapter 15 Friends and Foundations | Next Chapter | Return to Table of Contents

Information SymbolMany individuals in a community want to support their local library above and beyond paying taxes. Friends of the Library and library foundations are two well-established avenues that donors can use to channel financial contributions to the library. Friends and foundations are essential to sustaining long-term library development and their members can generate good will for the library through lobbying and advocacy.

Friends of the Library

Friends organizations are groups of citizens who join together to support, improve, and promote the library. Some are formally incorporated, not-for-profit bodies; some are informal groups of library supporters. Information about establishing a Friends organization and ideas for Friends activities and projects is available from Friends of Libraries U.S.A. or the State Library. A Friends of the Library group can sponsor projects important to the library. They can perform support work at the library. The Friends’ role will vary according to the needs of the library as determined by the board and director.

Friends are usually organized with one or more of the following activities in mind:

Trustees can encourage and lead Friends in a variety of ways. They can develop policies on Friends, become members and attend events sponsored by Friends, appoint a liaison to the Friends and ask for their input. Trustees should recognize the accomplishments of the Friends and express appreciation.

Foundations

The primary distinction between a Friends of the Library group and a library foundation is that a library foundation will typically have a single purpose: to raise private funds for the support of the library, often including support for library building projects. A foundation allows donors to treat their donations as tax deductible contributions. Foundations must be legally established. The paperwork to ensure compliance with IRS Code and state laws will require legal counsel. The responsibility for running a foundation is in the hands of a public board of directors.

Information on incorporating a non-profit corporation in Utah and applying for a 501-C Tax Exempt Status can be obtained from the Utah Dept. of Commerce, Division of Corporations and Commercial Code.

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