To enact section 307.852 of the Revised Code to generally authorize a board of county commissioners to appropriate funds to tax-exempt 501(c)(3) organizations that serve a community purpose.

Section 1. That section 307.852 of the Revised Code be enacted to read as follows:

Sec. 307.852.  A board of county commissioners may appropriate from the county general fund moneys not appropriated for any other purpose to an organization that the board determines serves a community purpose and that is exempt from federal taxation under subsection 501(a) and described in subsection 501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 1, as amended.