If donations to the library are tax deductible, why give to the foundation? Why not give directly to the library?

As a public agency, donations made directly to the library have some limitations that do not apply to donations made to the foundation. Once a donation is made to the library, the donation becomes public funds that are subject to the same restrictions as tax dollars. These funds cannot be used in any way that could be interpreted as a gift of public funds. In addition, investment opportunities are limited for the library. The foundation has a wide range of investment opportunities that are safe, but that bring a higher yield than investments that can be made by the library.