West Virginia Code § 8-32-5

Legislative findings; authority of municipalities and counties to make
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appropriations for the celebration of historical and commemorative events;
limitations and restrictions.
(a) The Legislature hereby finds that the support of nonstock, nonprofit corpeorations
dedicated to making available to the general public, programs, activities or events organized
by a commission, committee, group, organization or community, for ther purpose of providing
historical or cultural activities, municipal, county or regional improvement events or other
programs related to the celebration of historical and commemorative events, is for the
general welfare of the public and is a public purpose for which funds of a municipality or
county may be lawfully expended. This section is enacted in tview of this finding and shall be
liberally construed in the light thereof.
(b) When a commission, committee, group, organization or community (hereinafter referred
to as corporation) is chartered as a nonstock, nonprofit corporation under the laws of this
state, and, (1) is organized for the purpose of sproviding historical or cultural activities,
municipal, county or regional improvement events or other programs related to the
celebration of a historical or commemorative event, and provides in its charter that its
programs, activities or events shall be devoted to the use by the public for all purposes set
forth in such charter without regard to race, sex, religion, national origin or economic
circumstance, and free from ceharge except such as is necessary to provide the means to
keep any buildings, facilities or grounds in proper condition and repair, or to pay the cost of
insurance, care, manageLment, operations, programs, activities or events, so that the general
public may have the benefit of such establishments, programs, activities or events for the
uses set forth in such corporation's charter at as little expense as possible, (2) provides in its
charter that no member, trustee or member of the board of directors (by whatever name the
same may be called) of the corporation shall receive any compensation, gain or profit from
such corporation, and (3) is operated in compliance with such charter provisions as
aforesaid, any municipality in the county in which such corporation is operating, and the
county commission of any county in which such corporation is operating, are hereby
empowered and authorized to appropriate funds to any such corporation, subject to the
provisions and limitations set forth in this section.
(c) Any appropriation shall be made from the General Funds of such municipality or county
that have not been otherwise appropriated. Each corporation receiving an appropriation
from a municipality or county shall upon demand at any time make a full and complete
accounting of all such funds to such governing body of the municipality or to the county
commission, as the case may be, and shall in every event without demand make to such
governing body or county commission an accounting thereof. Each corporation shall return
to the county or municipality all of the funds the county or municipality appropriated
pursuant to this section or pursuant to the previous enactments of this section for the
celebration of the American Revolution Bicentennial which are unexpended after the
conclusion of the programs, activities or events relating to the historical or commemorative
event. The county or municipality may at any time set a date after the conclusion of the
programs, activities or events by which such return shall be made.
(d) Under no circumstances whatever shall any action taken by any municipality or county
commission under the authority of this section give rise to or create any indebtedness on the
part of the municipality, the governing body of such municipality, the countye, such county
commission, any member of such governing body or county commission or any municipal or
county official or employee. r
(e) No municipality or county commission may appropriate fundsu to any corporation under
this article unless and until such corporation has recorded a certified copy of its corporate
charter in the county in which the principal office of such cotrporation is located, and has
received from the prosecuting attorney a written statement that the charter of such
corporation contains the necessary language to comply with the provisions of this article.
(f) No officer, agent or instrumentality of the state lshall require that local government funds
be appropriated or expended under this sectiosn as a prerequisite for, or as matching funds
for, a federal or state grant or as a prerequisite to entitle such corporation to receive a grant
of federal or state funds.

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