{"data":{"id":"us-nc/n.c.-gen.-stat.-143-204.8","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 143-204.8","heading":"Allotments to outdoor historical dramas.","body":"(a)\tUpon the application of an outdoor historical drama corporation or trust, approved by the Secretary of Natural and Cultural Resources, the Governor and the Council of State may order an allotment from the Contingency and Emergency Fund of the State not to exceed fifteen thousand dollars ($15,000) a year to that outdoor historical drama corporation or trust to aid in the production of an outdoor historical drama if the provisions of subsection (b) of this section are met.\n(b)\tAn allotment shall only be made under this section upon evidence submitted to the Governor and Council of State by the Secretary of Natural and Cultural Resources that during the immediately preceding season of production, the drama was operated at a deficit because of inclement weather or other circumstances beyond the control of the corporation or trust and that contributions or gifts made to the corporation or trust are deductible for income tax purposes under the Internal Revenue Code.\n(c)\tFor purposes of this section, an \"outdoor historical drama corporation or trust,\" means only the following corporations or trusts presenting outdoor historical dramas:\nCorporation or Trust\tOutdoor Historical Drama\nCherokee Historical Association,\t\"Unto These Hills\"\nIncorporated\nThe Committee for an Outdoor\t\"Blackbeard - The\nDrama at Bath, Incorporated\tKnight of the Black\nFlag\"\nThe Duplin Outdoor Drama Society,\t\"The Liberty Cart: A\nIncorporated\t Duplin Story\"\nEastern Stage, Inc.\t\"First for Freedom\"\nThe Moore County Historical\t\"The House in the\nAssociation, Incorporated\tHorseshoe\"\nThe Outdoor Theatre Fund\t\"From This Day Forward\"\nCharitable Trust\n\"Revolution!\", Incorporated\t\"Revolution!\"\nRoanoke Island Historical\t\"The Lost Colony\"\nAssociation, Incorporated\nRobeson Historical Drama,\t\"Strike at the Wind\"\nIncorporated\nSnow Camp Historical Drama\t\"Sword of Peace\"\nSociety, Incorporated\nSouthern Appalachian Historical\t\"Horn in the West\"\nAssociation, Incorporated\nThe Waxhaws Historical Festival\t\"Listen and Remember\"\nand Drama Association\nThe above listing of dramas is for informational purposes only and shall not be construed to limit the eligibility of the specified outdoor historical drama corporation or trust to receive allotments under this section.\n(d)\tAn outdoor historical drama corporation or trust which has applied for or received an allotment under this section shall permit the State Auditor to inspect and audit its financial records. (1977, c. 996, s. 1; 1987 (Reg. Sess., 1988), c. 1086, s. 44; 1989, c. 752, s. 21; 1991, c. 636, s. 16; 2015-241, s. 14.30(t).)","path":["Chapter 143. State Departments, Institutions, and Commissions","Article 19C. Outdoor Historical Dramas."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_143/GS_143-204.8.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:22:33Z","sha256":"cd8fc52d0344533c0fdc41971a9efb207115200a41ad9a63e41412d80987120f","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-143-204.5-through-143-204.7","next":"us-nc/n.c.-gen.-stat.-143-205-through-143-210.1"},"notice":"GroundRules: Original legal text. Not legal advice."}