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| To enact section 307.852 of the Revised Code to | 1 |
| generally authorize a board of county | 2 |
| commissioners to appropriate funds to tax-exempt | 3 |
| 501(c)(3) organizations that serve a community | 4 |
| purpose. | 5 |
| Section 1. That section 307.852 of the Revised Code be | 6 |
| enacted to read as follows: | 7 |
| Sec. 307.852. A board of county commissioners may | 8 |
| appropriate from the county general fund moneys not appropriated | 9 |
| for any other purpose to an organization that the board determines | 10 |
| serves a community purpose and that is exempt from federal | 11 |
| taxation under subsection 501(a) and described in subsection | 12 |
| 501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085, | 13 |
| 26 U.S.C. 1, as amended. | 14 |