Home > Services For Libraries > Library Support Services > Local Library Support Fund State Income Tax Check-off

Local Library Support Fund State Income Tax Check-off

Help support New Jersey’s public libraries by donating to the Local Library Support Fund on your New Jersey tax form.

Local Library Support Fund Banner

How to Donate

On your New Jersey Income Tax form, on Line 64, “Other Designated Contributions,” enter code number 20 for the Local Library Support Fund and the amount you would like to contribute. The amount you donate will reduce your refund or increase your balance due.

How will your donation help?

Funds will be distributed annually by the State Librarian to county and municipal libraries in accordance with State Library Aid Law. Libraries may use the funds to support library purposes, including:

  • Purchasing books for children, teens and adults
  • Summer Reading program materials and events
  • Early literacy materials
  • Salaries for staff, including those working evenings and weekends

Please note: Donations to the Local Library Support Fund will not go specifically to the public library in your community, but rather will be apportioned and distributed according to State Library Aid Law:

http://www.njstatelib.org/services_for_libraries/resources/library_law/state_aid/

If you would like additional opportunities to contribute and want to donate directly to the public library in your community, please see our Directories of New Jersey Libraries for contact information:

http://www.njstatelib.org/services_for_libraries/resources/directories_of_libraries/

Questions

If you have questions, please send an email to LLSF@www.njstatelib.org

Click here to download a promotional flyer for New Jersey libraries.

 

Background

The New Jersey State Legislature created the Local Library Support Fund in 2014. The Statute reads as follows:

New Jersey Statutes, Title: 54A, NEW JERSEY GROSS INCOME TAX ACT

Chapter 9: Applicability of State Tax Uniform Procedure Law.

Section: 54A:9-25.37: “Local Library Support Fund,” contributions through gross income tax returns permitted.

  1. a. There is established in the Department of the Treasury a special fund to be known as the “Local Library Support Fund.”b. Each taxpayer shall have the opportunity to indicate on the taxpayer’s New Jersey gross income tax return that a portion of the taxpayer’s gross income tax refund or an enclosed contribution be deposited in the “Local Library Support Fund” and provided to the State Librarian, who shall annually distribute the moneys received from the “Local Library Support Fund” in accordance with the State Library Aid Law, N.J.S.18A:74-1 et seq.c. Any costs incurred by the Division of Taxation for collection or administration attributable to the “Local Library Support Fund” may be deducted from contributions collected pursuant to this section, as determined by the Director of the Division of Budget and Accounting. The State Treasurer shall deposit net contributions collected pursuant to this section into the “Local Library Support Fund.”d. The Legislature shall annually appropriate all moneys deposited in the “Local Library Support Fund” established pursuant to subsection a. of this section to the State Librarian, who shall annually distribute the moneys received from the “Local Library Support Fund” in accordance with the State Library Aid Law, N.J.S.18A:74-1 et seq.e. As used in this section:”County library” means a public library established pursuant to chapter 33 of Title 40 of the Revised Statutes.”Local library” means a county library or a municipal library.”Municipal library” means a public library established pursuant to chapter 54 of Title 40 of the Revised Statutes.
Share on FacebookShare on Google+Tweet about this on TwitterShare on LinkedInPin on PinterestShare on TumblrEmail this to someone