Tax Status and Lobbying
Chapters share with each other how they address this issue. The discussion is sorted alphabetically by state library association (Chapter).
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Summary
I received information from sixteen chapters (plus my own). Of those that mentioned their IRS status, eight were 501(c)3, five were 501(c)6, one was 501(c)4. One of the c3s had set up a separate organization for lobbying (I'm assuming, rightly or wrongly that the separate org is a 501(c)6). And two had set up a separate c3 org for educational activities. The percentages and dollar amounts for lobbying varied greatly. Three of the c3s had elected Option H, which allows more latitude for lobbying. (And thanks for that -- we're looking into that for ourselves.) Ten associations of the seventeen do have a paid lobbyist. One association carefully differentiates between lobbying and advocacy activities for its paid lobbyist.--Tom Wilding, President, Arizona Library Association, and Professor of Practice, School of Information Resources & Library Science University of Arizona, 1515 E First Street, Tucson AZ 85719, (520) 820-4239
State Chapters
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Alabama Library Association
Alaska Library Association
Arizona Library Association
We're a 501(c)3, and our new CPA is asking questions about how much lobbying activity we carry on and whether or not we should consider becoming a 501(c)6 to cover the eventuality of our being seen as doing more than an insubstantial amount (whatever that is) of lobbying. As best as we could figure it, around 12% of our expenditures go toward lobbying, most of which is devoted to contracting with a lobbyist to watch for statewide legislative matters.
Arkansas Library Association
Arkansas Library Association does not contribute toward lobbyist. Instead, we have another organization that is funded and governed separately – Advocates for Arkansas Public Libraries – that supports lobbyist efforts in state legislation.
In February, the group is a partner w/ ArLA for an Arkansas Libraries Day – celebrating and promoting all libraries – school, academic, special and public.
California Library Association
Colorado Association of Libraries
The Colorado Association of Libraries is not a 501(c)(3) and, therefore, has long contracted with a lobbying firm with no questions asked. We have a sister association, the Colorado Library Educational Foundation, which, as a (c)(3), accepts donations that go to scholarships for members to attend conferences and workshops.
We also have a solid relationship with the Colorado Libraries Political Committee (a state PAC) which funds more direct lobbying efforts. The PC has at least one representative who attends the Colorado Association of Libraries Legislative Committee meeting so can make decisions based on the reports of the lobbyists and the Committee's conversations.
Connecticut Library Association
Delaware Library Association
District of Columbia Library Association
Florida Library Association
The Florida Library Association is 501(c)3 and we watch our lobbying expenses very closely. Among other things, we distinguish between the activities of our paid advocate as to which are actually lobbying as opposed to more general activities that don't meet the definition of lobbying.
On the advice of our CPA, we have not taken the Section H election.
An excellent IRS resource on this topic is at http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/Exe…
n-Requirements---Section-501(c)(3)-Organizations which has further links to information on "Political and Lobbying Activities."
Georgia Library Association
Hawaii Library Association
Idaho Library Association
The Idaho Library Association is a 501(c)(6), due to the percentage of our member dues which fund lobbying. I'm unsure what that percentage is, but we pay $10,000 annually to our legislative lobbyist.
Illinois Library Association
The Illinois Library Association (ILA) is a 501(c) (3) organization. The association employs the services of Kolkmeier Consulting for legislative advocacy. ILA also has both a Public Policy Committee (recommends public policy positions to the ILA Executive Board) and an Advocacy Committee (implements the association's legislative agenda and is responsible for advocacy education of ILA members).
Indiana Library Federation
Ind Library Federation is a 501-c-3 and there is a percentage that we pay for lobbying (I thought it was 12%) so we stay under that as to the percentage of our dues. We have personal membership, institutional and trustee memberships.
Iowa Library Association
Iowa is a 501 (c) 6. Here is our statement about dues as it relates to lobbying, charitable contributions, etc.: "Payment of dues or other contributions to ILA are not tax deductible as charitable contributions for income tax purposes. They may, however, be tax deductible as ordinary and necessary business expenses to the extent not allocated to lobbying expenditures. ILA estimates that the non-deductible portion of your dues for 2012 is 29% and for 2013 is 28%."
We have a Government Affairs Committee (GAC) whom has an operating budget of $20,000/year. Our lobbyists contract is paid out of that line. We have a great pair of lobbyists (one from each a party) who believe in libraries and have been very helpful to the Association and to all Iowa libraries and librarians.
Kansas Library Association
Kentucky Library Association
Louisiana Library Association
Maine Library Association
Maryland Library Association
Maryland is a 501(c)(3) with the election H. We operate as PA does.
Massachusetts Library Association
Michigan Library Association
The Michigan Library Association contracts with a lobbying firm and budgets for that each year. Expenditures run between $30-40,000 per year depending on issues.
Minnesota Library Association
Mississippi Library Association
Missouri Library Association
Montana Library Association
Nebraska Library Association
Nevada Library Association
Nevada Library Association is also a 501(c)6. We budget $5,500 yearly for our every-odd-year legislative sessions, totaling $11,000.
New Hampshire Library Association
New Jersey Library Association
New Mexico Library Association
New York Library Association
North Carolina Library Association
North Dakota Library Association
Ohio Library Council
The Ohio Library Council is a 501(c)(6) organization.
Oklahoma Library Association
Oregon Library Association
Pennsylvania Library Association
We are much the same position as Texas as outlined in Pat Smith's message--extensive advocacy; we exercised the paragraph H election (strongly recommend people do this); and our spending is well under IRS guidelines (vague though they be.) We have been advised that there is ample room to conduct lobbying within this structure and (if the paragraph H option has been taken) even broader latitude for lobbying activity if such activity is in response to legislation that directly impacts the interests of your members.
Rhode Island Library Association
South Carolina Library Association
South Dakota Library Association
Tennessee Library Association
Texas Library Association
The Texas Library Association is a 501(c)(3) organization. We have an extensive advocacy effort and have taken the Section H Election, and our expenditures are well within the guidelines. Since ALA is also a 501(c)(3) organization, you might want to check with Emily Sheketoff in the Washington Office.
Utah Library Association
Vermont Library Association
Virginia Library Association
Washington Library Association
West Virginia Library Association
Wisconsin Library Association
Wyoming Library Association
Regional chapters, Guam, and Virgin Islands
| Mountain Plains | Pacific Northwest | New England | Southeastern |
| Guam | Virgin Islands |
Mountain Plains Library Association (MPLA)
New England Library Association (NELA)
Pacific Northwest Library Association (PNLA)
Southeastern Library Association (SELA)
Guam Library Association
Virgin Islands Library Association