Massachusetts Public Library Trustees Handbook 

The decision to form a nonprofit, tax-exempt corporation is a serious undertaking. Many Friends of the Library groups and library foundations choose to incorporate and to apply for tax exempt status, in order to provide tax advantages to their donors.

The Massachusetts Board of Library Commissioners has developed a guide Becoming a Nonprofit, Tax-exempt Corporation in Massachusetts: A Guide for Friends and Other Library Support Groups. The material contained in this guide is neither advice nor opinion on specific legal questions. It is furnished as general information on basic concepts and filing requirements for seeking federal tax-exempt status from the Internal Revenue Service and incorporating in Massachusetts. The material is not meant to serve as a substitute for legal counsel. You should consult an attorney or a certified public accountant before filing for incorporation as a nonprofit corporation or applying for recognition of federal tax-exempt status.

If your group is considering incorporating as a nonprofit, contact the MBLC for a copy of this guide. The MBLC also has applications for the Articles of Organization and a brochure published by the Secretary of the Commonwealth Corporations Division entitled, Organizing a Non-Profit Corporation.