Information on Obtaining Non-Profit Status:

 United for Libraries
Resources for Friends groups.

 Publication 1771 - Charitable contributions
Substantiation and Disclosure
 Publication 557
Tax-Exempt Status for Your Organization

Fundraising Resources:

 Non-Profit Fundraising and Grant writing
 The Research Librarian
 WebJunction is an online community of libraries and other agencies sharing knowledge and experience to provide the broadest public access to information technology. Although their primary focus is on public access computing they have extensive fundraising resources at: It includes information on forming a friends group and applying for nonprofit status.
 North Carolina Library Advocacy
A collaboration of North Carolina public libraries and universities in support of the central role public libraries play in the well-being and quality of life of all North Carolina citizens.
 North Carolina Public Library Director's Association An association of the public library directors whose goals are to share professional knowledge and experience for the good of all members, to serve as advocates for public libraries with the state legislature, to give voice to the aspirations of the public library community, and to serve as the primary liaison between the state library agency and the public libraries.
 Directory of County Offices