Q If a municipality makes donations to a nonprofit community service organization pursuant to Section 21-19-65, how should these donations be documented?

A Since Section 21-19-65 authorizes matching funds, the municipality should require documentation from the nonprofit organization of funds or other property which the municipality’s donation would match in order to ensure that the municipality’s donation does not exceed the “other funds.” Statutory requirements are the adoption of a resolution spread on the minutes and the requisite factual findings that the nonprofit qualifies. The municipality has the discretion to determine the method of documentation, but it should be sufficient to ensure that its donations are lawful. (Attorney General’s Opinion to Edwards, April 22, 2013)