11-262. Contribution to arts organizations The board of supervisors of a county may appropriate monies each year from the general fund to support an arts support fund. The board may expend the monies in aid of the following: 1. Any arts organizations operated and maintained within the boundaries of the county for the benefit of the public by any nonprofit corporation in the county as long as the nonprofit corporation has and maintains its federal tax-exempt status and its status as a corporation to which donations are deductible for the purpose of computing federal income tax. 2. Any arts organizations operated and maintained by any incorporated city or town in the county.
Arizona Legal Code
§ 11.262
Source: https://www.azleg.gov/ars/11/00262.htm· Version 2026