Is a donation to WMNR tax-exempt?
Volunteers Ed Silver and Karen Devonshuk receive donations from callers during a fundraising week.
Donations to WMNR are tax deductible under Internal Revenue Code 170(c)(1), as determined by IRS ruling. If an organization or individual needs to donate to a 501(c)(3), that entity can contribute to Fine Arts Radio, Inc., which supports WMNR (read on for more information on FAR Inc.). The preferred organization for donations to the station is WMNR itself, also referred to as WMNR Fine Arts Radio.
WMNR Fine Arts Radio is a group of public radio stations and translators licensed to the Town of Monroe in Connecticut. WMNR is classified as a non-commercial, educational station by the Federal Communications Commission (FCC). The station operates as a Special Revenue Fund of the Town of Monroe, CT. It is funded entirely by listeners, foundations, and businesses; it does not receive any income from the Town of Monroe.
As a governmental entity, contributions to WMNR are tax-deductible under Internal Revenue Code 170(c)(1). Although contributions to WMNR are tax-deductible, WMNR and the Town of Monroe do not appear on the IRS 501(c)(3) list of tax-deductible groups as this list is only for private non-profit organizations and WMNR, as mentioned, is part of a governmental entity.
In 1990 the Internal Revenue Service issued a ruling that contributions to WMNR were tax deductible as allowed by law. The ruling, which was written when WMNR was licensed to the Monroe Board of Education, also contains the 2009 FCC document transferring WMNR from the Board of Education to the Town.
Donations to the station are deposited into a special fund for use by WMNR. They are part of the yearly audit of the Town of Monroe and the specific audit of WMNR Fine Arts Radio.
Some organizations, such as some private foundations, can only make donations to a 501(c)(3) private non-profit organization so, in 1984, a supporting organization was set up to assist WMNR. This 501(c)(3) organization is Fine Arts Radio, Inc. The mailing address is the same as WMNR Fine Arts Radio: PO Box 920, Monroe, CT, 06468. Fine Arts Radio, Inc. is an unpaid board made up of WMNR broadcasters, volunteers and donors. It has as its officers: Parker Prout and Jane Stadler, Co-Chairs; Nancy F. Sudik, Secretary; and Karen Devonshuk, Treasurer.
The IRS paperwork on Fine Arts Radio, Inc., which appears in the current IRS online list of non-profits, is available to the public. Also available is the IRS paperwork showing the status of WMNR as owned by the Town of Monroe (and from 1973 to 2009 by the Monroe Board of Education) and documents describing the status of Fine Arts Radio, Inc.
For any questions or clarifications please contact Kurt Anderson, WMNR General Manager at 203-268-9667 x 103 or kanderson @ wmnr.org.