WMNR and the IRS

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

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 (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. 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. A copy of the audit is available here.

Audited financial information for WMNR Fine Arts Radio:

July 1, 2018 to June 30, 2019

Unrestricted Revenue     $631,427

Expenses                         $710,656

Decrease in Net Assets   $79,229

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.  The mailing address is the same as WMNR Fine Arts Radio: PO Box 920, Monroe, CT, 06468.

Fine Arts Radio, Inc. has as its officers: Gary Fountain, Chair; Parker Prout, Secretary; and Karen Devonshuk, Treasurer. Gary Fountain and Parker Prout volunteer broadcasters at WMNR.  Karen Devonshuk is also a volunteer at WMNR.

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

January 1 to December 31, 2018

Beginning Balance              $10,085.00

Income from donations       $37,385.10 ($28,958.14 restricted donation)

Board expenses                   $  1,623.81 (legal fees and board insurance)

Disbursements to WMNR   $  6,016.62

Ending Balance                   $39,829.67

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

To view 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) click here and to view the status of Fine Arts Radio, Inc. click here .

For any questions or clarifications please contact Kurt Anderson, WMNR General Manager at 203-268-9667 x103 or kanderson@wmnr.org.

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