Connecticut § 10-405 (Formerly Sec. 10-373n). Definitions: Arts organizations.

Connecticut Statutes

§ 10-405 — (Formerly Sec. 10-373n). Definitions: Arts organizations.

Connecticut § 10-405

Title 10Education and Culture

Ch. 184bDepartment of Economic and Community Development: Culture and Tourism

This text of Connecticut § 10-405 ((Formerly Sec. 10-373n). Definitions: Arts organizations.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 10-405 (2026).

Text

For purposes of this section and sections 10-406 to 10-408, inclusive:

(1)“Arts organization” means a nonprofit organization in the state which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as from time to time amended, the primary purpose of which is to create, perform, present or otherwise promote the visual, performing or literary arts in the state, but shall not mean an organization, the primary purpose of which is instructional, or an organization, the primary purpose of which is to receive contributions for and provide funding to arts organizations;

(2)“Department” means the Department of Economic and Community Development;

(3)“Connecticut Arts Council” means the council established pursuant to section 10-408a ;

(4)“Contribution” mean

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For purposes of this section and sections 10-406 to 10-408, inclusive: (1) “Arts organization” means a nonprofit organization in the state which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as from time to time amended, the primary purpose of which is to create, perform, present or otherwise promote the visual, performing or literary arts in the state, but shall not mean an organization, the primary purpose of which is instructional, or an organization, the primary purpose of which is to receive contributions for and provide funding to arts organizations; (2) “Department” means the Department of Economic and Community Development; (3) “Connecticut Arts Council” means the council established pursuant to section 10-408a ; (4) “Contribution” means cash, negotiable securities or other gifts of similar liquidity; (5) “Donor” means a private organization, the primary purpose of which is to receive contributions for and provide funding to arts organizations, a private foundation or private corporation, partnership, single proprietorship or association or person making a contribution to an arts organization; (6) “Fiscal year” means a period of twelve calendar months as determined by the arts organization's bylaws.

Legislative History

(P.A. 88-355, S. 1, 8; P.A. 89-237, S. 5, 11; P.A. 93-353, S. 44, 52; P.A. 94-245, S. 19, 46; June 30 Sp. Sess. P.A. 03-6, S. 225; P.A. 04-205, S. 5; May Sp. Sess. P.A. 04-2, S. 30; P.A. 11-48, S. 110; P.A. 13-247, S. 246.) History: P.A. 89-237 redefined “donor” in Subdiv. (4) to provide that the organization be a private organization; P.A. 93-353 made a technical change, effective July 1, 1993; P.A. 94-245 redefined “fiscal year” to be “as determined by the arts organization's bylaws”, rather than 12 months “ending June thirtieth of any year”, effective June 2, 1994; June 30 Sp. Sess. P.A. 03-6 amended Subdiv. (2) to substitute Connecticut Commission on Arts, Tourism, Culture, History and Film for State Commission on the Arts, effective August 20, 2003; P.A. 04-205, effective June 3, 2004, and May Sp. Sess. P.A. 04-2, effective May 12, 2004, both replaced Connecticut Commission on Arts, Tourism, Culture, History and Film with Connecticut Commission on Culture and Tourism; Sec. 10-373n transferred to Sec. 10-405 in 2005; P.A. 11-48 changed defined term in Subdiv. (2) from “commission” to “department”, effective July 1, 2011; P.A. 13-247 added new Subdiv. (3) defining “Connecticut Arts Council” and redesignated existing Subdivs. (3), (4) and (5) as Subdivs. (4), (5) and (6).