Resources: Public Library District Toolkit: Strategies to Assure your Library’s Legal and Financial Stability: Libraries by Type

Libraries by Type

[Modified from the NYS Division of Library Development’s “Types of Public Libraries – a comparison"]


	Association Library	Municipal Public Library	School District; Joint School District Public Library	Special District Public Library; Consolidated District Public Library
Establishment:	By vote of association members or as trustees operating under a will or deed of trust.	By vote of county, city, town, or village board; or by petition and referendum.	By vote of school district(s) voters.	By special act of State legislature and vote of special district voters.*
Tax Funds:	May receive appropriation from units of government. Library should sign contract with appropriating unit. Also tax levy by vote of municipal or school district voters*.	Budget approved by county, city, town, or village board. Also tax levy by vote of municipal or school district voters*.	Budget approved by school district(s) voters. May also petition for a tax levy from municipalities.**	Budget approved by district voters. May also petition for a tax levy from municipalities**, unless enactment legislation specifies otherwise.
Bond Authority:	Not inherently permitted. Requires a special act of legislation through Dormitory Authority of the State of New York (DASNY)	Municipal government may bond if it owns the library building	School district(s) may bond if it owns the library building.	A municipality or school district may bond on behalf of district if legislation allows.*
Trustees:	Number: 5-25. Elected by association members as defined in bylaws. Term of office: set by charter. Responsible to association membership and to Regents. Residential requirements may be established in bylaws.	Number: 5-15. Approved by municipal governing board. Term of office: three or five years if established after 1921. Responsible to municipal government, public, and Regents. Must be residents of municipality (except village library).	Number: 5-15. Elected by district voters. Term of office: three or five years (if established after 1921). Responsible to school district voters and Regents. Must be residents of school district(s)	Number: determined by enabling legislation. Elected by residents of special district. Term of office: five years or as defined by legislation. Responsible to special district voters and Regents. Residency requirements determined by enabling legislation
Community Involvement:	Public can join association and may vote for trustees if allowed for within library’s bylaws.	Public "owns" library; votes for elected municipal officials who are sympathetic to library needs.	Public "owns" library and votes directly for trustees and budget	Public "owns" library and votes directly for trustees and budget
Civil Service:	Employees not covered by Civil Service.	Employees subject to Civil Service law.	Employees subject to Civil Service law.	Employees subject to Civil Service law.
Retirement Benefits:	May purchase retirement benefits from private vendor. Some may be in State Retirement System specified in statute.	State Retirement System benefits through municipality.	State Retirement System benefits through school district or independently.	State Retirement System benefits if library district opts to participate.
Reporting:	Must file annual statistical report with DLD through their public library system. Must file annual Summer Reading Program Statistics with DLD through their public library system.	Must file annual statistical report with DLD through their public library system. Must file annual financial report (AUD)with the Office of the State Comptroller. Must file annual Summer Reading Program Statistics with DLD through their public library system.	Must file annual statistical report with DLD through their public library system. Must file annual financial report (AUD) with the Office of the State Comptroller. Must file annual Summer Reading Program Statistics with DLD through their public library system.	Must file annual statistical report with DLD through their public library system. Must file annual financial report (AUD) with the Office of the State Comptroller. Must file annual Summer Reading Program Statistics with DLD through their public library system.
	May also file with NYS Office of the Attorney General’s office if registered as a charity. ****May also file 990 with IRS if registered as a charitable organization.	May also file with NYS Office of the Attorney General’s office if registered as a charity. ****May also file 990 with IRS if registered as a charitable organization.	May also file with NYS Office of the Attorney General’s office if registered as a charity. ****May also file 990 with IRS if registered as a charitable organization.	May also file with NYS Office of the Attorney General’s office if registered as a charity. ****May also file 990 with IRS if registered as a charitable organization.

*Special district public libraries are created by act of the NYS Legislature. Each one is different and reflects the particular needs and situation of that district.

**Chapter 414 Vote

***School District Ballot (259)

****Filing with the IRS: Federal Tax-Exempt Status: Association libraries are eligible to obtain federal tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. Municipal, School District and Special District public libraries are considered “government entities” by the Internal Revenue Service (IRS) and thus by definition are already tax-exempt. However, for purposes of receiving tax deductible gifts and grant writing, having 501(c)(3) makes things easier so it is recommended that the library’s Friends Group obtain the status and become the fundraising arm of the library. There are reporting requirements for Libraries and Friends Groups with 501(c)(3), the director should be aware of these requirements and ensure either agency remains in good standing with the IRS. In addition to the federal tax exemption, each library should also obtain a state sales tax exemption certificate.