Connecticut General Statutes Title 10. Education and Culture § 10-405. Definitions: Arts organizations

(1) “Arts organization” means a nonprofit organization in the state which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986,  a as from time to time amended, the primary purpose of which is to create, perform, present or otherwise promote the visual, performing or literary arts in the state, but shall not mean an organization, the primary purpose of which is instructional, or an organization, the primary purpose of which is to receive contributions for and provide funding to arts organizations;

(2) “Department” means the Department of Economic and Community Development;

(3) “Connecticut Arts Council” means the council established pursuant to section 10-408a;

(4) “Contribution” means cash, negotiable securities or other gifts of similar liquidity;

(5) “Donor” means a private organization, the primary purpose of which is to receive contributions for and provide funding to arts organizations, a private foundation or private corporation, partnership, single proprietorship or association or person making a contribution to an arts organization;

(6) “Fiscal year” means a period of twelve calendar months as determined by the arts organization's bylaws.