Optional Activities of Local and Regional Cultural Councils

(1) Local or regional cultural councils have broad powers under the provisions of M.G.L. c. 10, § 58. In addition, they may: (a) Fundraise from sources other than the state (962 CMR 2.08(2)); and (b) Initiate local or regional council-originated projects (962 CMR 2.08(3)). (2) Fundraising from Sources Other than the State. Local or regional councils are encouraged to leverage funds from sources other than the state, including private contributions, local government allocations, program revenues and interest from the LCC’s municipal account. To enhance the opportunity for the donors of such funds to qualify their gift as deductible for federal income, gifts and estate tax purposes, funds received by gift to a local cultural council are considered to be donated to a political subdivision of the Commonwealth exclusively for public purposes as defined in Section 170(c) of the Internal Revenue Code of the United States. Regardless of the source, all of a local council’s funds must be used to support programs in the arts, humanities, or interpretive sciences in Massachusetts, and should meet the other substantive requirements set forth in the LCC Guidelines. Locally raised funds and interest earned must be kept in the LCC's municipal account with the LCC's state funds (as specified by 962 CMR 2.05). Locally raised funds and interest earned should be identified on the books of the city or town as funds derived from sources other than the MCC. Unlike state funds distributed to the LCC from the MCC, prior MCC approval for expenditure of locally raised funds and interest earned is not required. (3) Initiating Council-originated Projects. Local cultural councils are themselves eligible to apply for funds for local council-originated programs that respond to cultural needs that are not otherwise being addressed in the community. Councils should refer to the LCC Guidelines for information about eligibility, review criteria and procedures. Funds raised locally from local council-originated projects must be kept in the LCC’s municipal account. LCCs must observe the process and procedures outlined in 962 CMR 2.05 and 2.08(2) that detail how these funds must be kept, distributed and reported.