Donations to the library generally qualify for tax deductions. IRS Publication 526 states that
“Money or property given to federal, state, and local governments, if your contribution is solely for public
purposes” is deductible . Donations to the library are deductible if the library is a
department of a local department, and donations would be for public purposes.
Charitable contributions to governmental units are taxdeductible
under section 170(c)(1) of the Internal Revenue Code if made for a public purpose.
