Library foundations can be a valuable funding tool to encourage gifts, bequests, memorials, and other monetary donations. The foundation board and staff, if any, also represent another partnership for the library. As with a Friends organization, a local library foundation can be of immense help, but open communication is the key. You and the foundation need to work in concert for the good of the library.
A library foundation functions as a separate entity and can attain nonprofit status from the Internal Revenue Service, so that gifts are tax deductible for the donors. Establishing a library foundation also opens up the potential of funds from other foundations that do not give grants to tax supported agencies.
New Library Directors Handbook
ASPeN: The New Library Directory
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