Section 12100.83.6 - [Effective until 6/30/2024] The California Nonprofit Performing Arts Grant Program(a) The California Nonprofit Performing Arts Grant Program is hereby created within CalOSBA.(b) The program shall be under the direct authority of the director.(c) The purpose of the program is to provide grants to eligible nonprofit performing arts organizations to encourage workforce development.(d) The office may contract with a fiscal agent, or amend an existing contract with a fiscal agent to meet the requirements of this section, to carry out the program, at a rate of no more than 5 percent of administrative and program funds appropriated by the Legislature for the purposes of this section.(e) Subject to appropriation by the Legislature, the office shall allocate grants to eligible nonprofit performing arts organizations that meet the requirements of this section.(f)(1) Subject to appropriation by the Legislature, forty-nine million five hundred thousand dollars ($49,500,000) of program funds shall be allocated in one or more rounds to eligible nonprofit performing arts organizations.(2) For purposes of this subdivision, an "eligible nonprofit performing arts organization" means a registered 501(c)(3) nonprofit entity that satisfies the criteria for a qualified small business pursuant to subdivision (g) of Section 12100.82, with no more than two million dollars ($2,000,000) in annual gross revenue, and that is in one of the following North American Industry Classification System codes:(A) 711110 - Theater Companies and Dinner Theaters.(B) 711120 - Dance Companies.(C) 711130 - Musical Groups and Artists.(D) 711190 - Other Performing Arts Companies.(3) Grants under this subdivision shall be awarded on a first-come, first-served basis in the following amounts: (A) Twenty-five thousand dollars ($25,000) for applicants with annual gross revenue greater than one thousand dollars ($1,000) to one hundred thousand dollars ($100,000) in the 2019 taxable year.(B) Fifty thousand dollars ($50,000) for applicants with annual gross revenue greater than one hundred thousand dollars ($100,000), and up to one million dollars ($1,000,000) in the 2019 taxable year.(C) Seventy-five thousand dollars ($75,000) for applicants with annual gross revenue greater than one million dollars ($1,000,000), and up to two million dollars ($2,000,000) in the 2019 taxable year.(4) A registered 501(c)(3) nonprofit entity, without regard to its annual gross revenue, may be eligible for funds if it serves as a fiscal sponsor for entities that are qualified small businesses pursuant to subdivision (g) of Section 12100.82, with no more than two million dollars ($2,000,000) in annual gross revenue, and that is in one of the following North American Industry Classification System codes:(A) 711110 - Theater Companies and Dinner Theaters.(B) 711120 - Dance Companies.(C) 711130 - Musical Groups and Artists.(D) 711190 - Other Performing Arts Companies.(g) Grant moneys awarded under this section shall only be used for the following: (1) Employee expenses, including payroll costs, health care benefits, paid sick, medical, or family leave, and insurance premiums.(2) Contributions or payments to a centralized payroll service.(3) Recruitment, training, development, and other human resources related expenses.(4) Other operating expenses or equipment for employees.(h)(1) Applicants may self-identify race, gender, and ethnicity. Within seven business days of the close of each application period, the office shall post the aggregate data, as available. Within 15 business days of the close of each application period, the office shall post data by legislative district, as available. Within 45 business days, the office shall post the actual awarded information, as available. All information shall be posted on the internet website of the Office of Small Business Advocate (CalOSBA) and CalOSBA shall provide an electronic copy of the information to the relevant fiscal and policy committees of the Legislature.(2) The office shall report to the Legislature the number of grants and dollar amounts awarded for each of the following categories: (D) Located in or serve a disadvantaged community as described in paragraph (5) of subdivision (h) of Section 12100.83.(E) Located in a rural area.(G) State Senate district.(H) State Assembly district.(i) The fiscal agent shall issue Form 1099 and otherwise adhere to tax reporting guidelines regardless of whether the grants are excluded from gross income for purposes of the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code) or the Corporation Tax Law (Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code).(j) This section shall remain in effect only until June 30, 2024, and as of that date is repealed.Ca. Gov. Code § 12100.83.6
Amended by Stats 2023 ch 45 (AB 127),s 23, eff. 7/10/2023.Amended by Stats 2022 ch 68 (SB 193),s 21, eff. 6/30/2022.Amended by Stats 2021 ch 256 (AB 176),s 7, eff. 9/23/2021.Added by Stats 2021 ch 74 (SB 151),s 17, eff. 7/12/2021.