Section 1.04. Eligibility requirements.

 

(1)   Organizations. An organization is an eligible applicant if it meets one of the following conditions:

(a) It is incorporated in this state; is exempt from federal income tax under section 501 (c)(3) of the internal revenue code as defined in ss. 71.01 (6) and 71.22 (4) , Stats.; donations are allowable to it as charitable contributions under section 170 (c) of the internal revenue code, as defined in ss. 71.01 (6) and 71.22 (4) , Stats.; and it serves the arts in this state.

(b) It is a regional organization holding nonprofit status under the laws of another state and holding tax exempt status under section 501 (c)(3) of the internal revenue code, as defined in ss. 71.01 (6) and 71.22 (4) , Stats.; is qualified under section 170 (c) of the internal revenue code, as defined in ss. 71.01 (6) and 71.22 (4) , Stats.; and serves the arts in this state.

(c) It is an organization not holding tax exempt status under section 501 (c)(3) of the internal revenue code, as defined in ss. 71.01 (6) and 71.22 (4) , Stats., but will use a fiscal receiver if a grant is awarded.

(2)   Units of government. A unit of state or local government, including a public school or university located in this state which has access to state general purpose revenue funds is an eligible applicant if it satisfies each of the following criteria:

(a) It is the most appropriate sponsor for the proposed activities.

(b) The project, program or series proposed in the application will benefit a general cross section of the interested public.

(c) The project proposed in the application is either less than 3 years old or an expanded activity that is distinct from regular, ongoing activities.

(3)   Individuals. An individual is an eligible applicant who is 18 years of age or older, who is a Wisconsin resident for at least 1 year prior to the time of application, and who is not enrolled full time in an educational program leading to a degree in fine arts.

Cr. Register, August, 1998, No. 512 , eff. 9-1-98.