To be eligible organizations must:
- Have the promotion, presentation, production, and/or teaching of the arts as their primary purpose as outlined in their charter, incorporation papers, bylaws, and IRS nonprofit determination letter.
- Have a stable, functioning board of directors that meets at least quarterly.
- Be based and chartered in Delaware as a nonprofit organization; exempt from federal income tax under Section 501(c)(3) or 501(c)(4) or 509(a) of the Internal Revenue Code; and eligible to receive donations allowable as charitable contributions under Section 170(c) of the Internal Revenue Code of 1954.
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