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Tax Exempt Status: 170(c)1 and 501(c)(3)

All libraries in Kentucky are non-profit governmental units, operating as 170(c)(1)’s.  The IRS will deny public libraries the 501(c)(3) status.  However, there are some grants that will only allow organizations with a 501(c)(3) status to apply.  This is one reason that libraries frequently are supported by a Friends group or a foundation with a 501(c)(3) status.


Also see the following pages:  Foundations, Friends Group, and Fundraising.


return to Funding and Financial Operations page