177.08 ORGANIZATION NON-PROFIT STATUS.
   (a)   The Bellefontaine Cutural Arts Commission is organized exclusively for charitable, religious, and educational purposes, as defined in Section 501(c)(3) of the Internal Revenue Code of 1986, or corresponding section(s) of any future federal tax code.
 
   (b)   The Commission shall not carry on any activities not permitted to be carried on by an organization exempt under Section 501(c)(3) of the Code.
 
   (c)   Upon dissolution of the Commission any assets shall be distributed for one or more exempt purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a State or local government, for a public purpose. Any such assets not so disposed of shall be disposed of by the Court of Common Pleas of the county in which principal office of the organization is then located, exclusively for such purposes or to such organization or organizations, as the Court shall determine, which are organized and operated exclusively for such purposes.
(Ord. 90-42. Passed 5-22-90.)