Law Update: “Local Library Support Fund”

On September 10, 2014 Governor Christie signed P.L. 2014 c.47 which permits individuals to make voluntary contributions to public libraries on their tax forms (http://www.njleg.state.nj.us/2014/Bills/PL14/47_.PDF). The law states in part (NJSA 54A:9-25.37 (1)b  that “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.

Without knowing how much funding might be available, it is impossible to know how the implementation will work. Of course you will be kept advised.

If you are curious about how this will look, see below from http://www.state.nj.us/treasury/taxation/pdf/current/1040.pdf. Until the forms are available for 2014, we won’t know which number will be used for the contribution.  

2013 NJ-1040  Income Tax Resident Form

Deductions from Overpayment on Line 57 which you elect to credit to:

58. Your 2014 tax 58

59. N.J. Endangered Wildlife Fund $10 $20 Other

60. N.J. Children’s Trust Fund To Prevent Child Abuse $10 $20 Other

61. N.J. Vietnam Veterans’ Memorial Fund $10 $20 Other

62. N.J. Breast Cancer Research Fund $10 $20 Other

63. U.S.S. New Jersey Educational Museum Fund $10 $20 Other

64. Other Designated Contribution

 (See instruction page 39) $10 $20 Other

65. Total Deductions from Overpayment (Add Lines 58 through 64) 65

General Information Regarding Structure and Funding of NJ Libraries

The vast majority of New Jersey’s residents, over 99%, are served by 298 public library administrations through approximately 450 outlets. Approximately 94% of the funding for public libraries is raised through property taxes. The level of support varies widely due to the extreme variation of local property values. It can also vary wildly as happened with the rapid escalation and then crash of the value of property in the 2000s. The related financial crisis left many public libraries struggling to provide services to match the increased needs of the public at a time when local, state and federal funding was declining, in some cases precipitously.

Visit NJSL’s webpage for Library Directors http://www.njstatelib.org/services_for_libraries/consulting_services/library_directors/ . Under the section Administrative Documents you will find  Public Libraries Organization and Funding as well as five accompanying statistical charts showing governance, local funding, mean population served by each type, population by type of library and public library expenditures by type of expenditure.

• Public Libraries Organization and Funding
• Four Types of Public Library Governance in New Jersey
• Mean Local Funding Per Capita 2012
• Mean Population Served by Each Governance Type
• Population Served by Type
• Public Library Expenditures

Best wishes,

Victoria

Victoria Rosch

Deputy State Librarian

Director, Library Support Services

vrosch@PROTECTED 

609.278.2640 ext.157