§ 2-3. Donations of funds to nonprofit charitable and nonprofit civic organizations.

(a)

Definitions.

Nonprofit charitable organization. An organization in which no part of the net earnings inures or may lawfully inure to the benefit of any private shareholder or individual that provides services benefiting the general welfare of the residents of the county.

Nonprofit civic organization. An organization exempt from taxation pursuant to § 501(c)(4) of the Internal Revenue Code, whose purpose is to bring about civic and social improvements by increasing employment opportunities by inducing manufacturing, industrial, financial, service, commercial, recreational and agricultural enterprises to locate in or remain in the county.

(b)

Application. The following procedures apply to all requests for non-profit charitable funds:

(1)

Applications for funding shall be in writing to the chief financial officer before the close of business on the first of April prior to the beginning of the fiscal year. Requests received after this date will not receive consideration.

(2)

Requests shall include:

a.

A narrative describing the request; and

b.

The actual revenues and expenses for the previous fiscal year's revenues and expenses; and

c.

The year to date revenues and expenses for the current fiscal year; and

d.

The proposed budget for the fiscal year for which funds are requested; and

e.

The annual audit; and

f.

The annual report of business affairs and transactions; and

g.

A description of programs.

(3)

Such reports shall be open for public inspection during the regular business hours of the county clerk's office.

(4)

Any nonprofit organization that desires such financial assistance may file, in lieu of the annual audit, an annual report detailing all receipts and expenditures.

(c)

Administration of requests.

(1)

The chief financial officer shall receive and organize nonprofit organization reports.

(2)

County funds derived from ad valorem taxation are not applicable to any purpose described in this resolution.

(d)

Expenditure of funds.

(1)

Funds appropriated under the provisions of this resolution shall be expended under the direction and control of the board of commissioners; and

(2)

Appropriations authorized by this resolution shall assist nonprofit organizations in furthering the economic development, social welfare and the promotion of the general welfare of residents.

(e)

Awards of funds. The board of commissioners shall expend county funds for charitable purposes pursuant to the terms of a contract or agreement with a charitable organization where the county residents receive a direct consideration or benefit in return for such expenditure.

(Res. No. 2009-18, §§ 1—4, 7-2-09)