Great question and answer. We get asked this all the time.

On Wed, Dec 9, 2015 at 4:01 PM, Nannette Miller <erlib.director@gmail.com> wrote:
Hi all,  I know I knew this at one time, but under what IRS Code are district libraries tax exempt? We do not have a 501(c)(3), but there is a section of the IRC that covers us.

Thanks for any help.

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Nannette Miller | Director
Elk Rapids District Library

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Gail A. Parsons
Library Director
Traverse Area District Library
610 Woodmere Ave.
Traverse City, MI 49686

231-932-8527 (phone)
231-944-3630 (cell)
231-932-8500 (fax)
gparsons@tadl.org (email)