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KRS 147A.310

Definitions for KRS 147A.300 to 147A.330

Known as the Government Resources Accelerating Needed Transformation Act

The act spans §§ 147–147 (51 sections).

Effective: July 15, 2010 History: Created 2010 Ky

As used in KRS 147A.300 to 147A.330, unless the context requires otherwise:

(1) "Affiliate community foundation" means a philanthropic foundation organized or operating to serve an identified geographic area within the Commonwealth, and which:

(a) Is affiliated with a qualified community foundation; and (b) Is certified by the commission pursuant to KRS 147A.325;

(2) "Commission" means the Endow Kentucky Commission established in KRS 147A.330;

(3) "County-specific component fund" means a fund of a qualified community foundation that is restricted to serve an individual county;

(4) "Endowment gift" means an irrevocable contribution to a permanent endowment held by a qualified community foundation, county-specific component fund, or affiliate community foundation;

(5) "Fund" means the community endowment fund established by KRS 147A.315; and (6) "Qualified community foundation" means a philanthropic foundation organized or operating in the Commonwealth that:

(a) Substantially complies with the national standards for community foundations established by the National Council on Foundations;

(b) Is classified as a 501(c)(3) tax-exempt organization by the Internal Revenue Service; and (c) Is certified by the commission pursuant to KRS 147A.325.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.