Historically American libraries have accepted non-govermental funding in order to provide expanded services. In light of decreased tax-based support, there is a need on the part of public libraries to locate and secure alternative sources of revenue. Public libraries professionals to facilitate the fund raising process by devising an economic play and identifying potential donors. Library foundations are tax-exempt entities dedicated to raising library funds, and may work in conjunction with "Friends of the Library" Groups. Foundations and corporations may be generous contributors to the Library with worthy community based programs.