WMNR and the IRS

WMNR’s Charitable Status


Summary: Donations to WMNR are tax deductible under Internal Revenue Code 170(c)(1). For IRS ruling click here. If an organization, such as a private foundation, needs to make a donation to a 501(c)(3) organization they can contribute to Fine Arts Radio, Inc., which supports WMNR. The preferred organization for financial donations to the radio station is WMNR or, as it is also known, WMNR Fine Arts Radio.


Background on WMNR and 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. 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. To view this letter, which was written when WMNR was owned by the Monroe Board of Education, and the 2009 FCC document transferring WMNR from the Board of Education to the Town, click here.


The preferred organization for financial donations to the radio station is WMNR or, as it is also known, WMNR Fine Arts Radio. These donations 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. Donations to WMNR and WMNR Fine Arts Radio are tax-deductible to the extent allowed by law. A copy of the WMNR Audit is available on the WMNR.org web site under the section About.


Here is the most recent financial information for WMNR Fine Arts Radio from the audit:


July 1, 2014 to June 30, 2015


Unrestricted Revenue   $686,968

Expenses                      $680,871

Increase in Net Assets      $6,097



Background on Fine Arts Radio. Inc.


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.  It has the same mailing address as WMNR Fine Arts Radio.


Fine Arts Radio, Inc. has as its officers: Kurt Anderson, President; Carol Ann Babina, Vice President; Jane Stadler, Secretary; and John Babina, Treasurer. Kurt Anderson is also General Manager of WMNR. Carol Ann Babina and John Babina co-founded WMNR in 1973. Jane Stadler is Operations Director of WMNR.


Here is the most recent Financial Report of Fine Arts Radio, Inc.:


January 1 to December 31, 2015


Beginning Balance             $ 6,408

Income from donations      $  5,770

Disbursements to WMNR  $10,000

Operating Expenses          $     664 (legal fees paid by a board member)

Ending Balance                  $ 1,514


For the IRS paperwork on Fine Arts Radio, Inc. which appears in the current IRS online list of non-profits,click here.


The preferred organization for financial donations to the radio station is WMNR or, as it is also known, WMNR Fine Arts Radio. These donations 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. Donations to WMNR and WMNR Fine Arts Radio are tax-deductible to the extent allowed by law.


If a donation for WMNR needs to be given to a 501(c)(3) organization, then the check should be made out to Fine Arts Radio, Inc.  Both WMNR or WMNR Fine Arts Radio and Fine Arts Radio, Inc. have an address of PO Box 920, Monroe, CT 06468.


To view paperwork showing the IRS status of WMNR as owned by the Town of Monroe (and from 1973 to 2009 by the Monroe Board of Education) click here and the IRS status of Fine Arts Radio, Inc. click here.


For any questions or clarifications please contact Kurt Anderson, WMNR General Manager at 203-268-9667 or kanderson@wmnr.org.


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