Massachusetts Public Library Trustees Handbook 

"The Massachusetts Board of Library Commissioners acknowledges that many Massachusetts public libraries hold and control trust funds donated to those libraries by grateful individuals and organizations. The Massachusetts Board of Library Commissioners recognizes the well established principle that library trust funds must not be used to offset municipal budgetary shortfalls and that public libraries in Massachusetts must be supported by public funds allocated through local budgetary processes. Trust funds should be designated for the enhancement and enrichment of library services. These funds are not eligible when calculating compliance with the Municipal Appropriation Requirement under the State Aid program."