Description
The Transient Occupancy Tax (TOT) Grant was established in 2017. It is a project/program based award providing support to non-profit organizations located in Sacramento County that carry out community-based programs and/or services in the areas of arts and culture, community development and services, economic or workforce development and health and human services. Once awarded, grant funds are administered on a reimbursement basis upon review and approval of an invoice submission with supporting documentation.
The TOT Grant funding support is designed for, but not limited to:
- Training, development, and education;
- Programs, projects and events that support tourism;
- Projects that address a community issue or problem; and/or
- Projects that extend the reach of services to underserved populations.
Annually the Sacramento County Board of Supervisors dedicates $1,000,000 of the County's Transient Occupancy Tax (TOT) revenue to be allocated to the TOT Grant Program through a competitive application process. Fiscal Year (FY) 2023-24 marks the seventh consecutive year of awarding TOT Grant funding which was approved during the June recommended budget hearing on June 7, 2023. FY2024-25's TOT Grant Program cycle was also approved during the FY2023-24 Recommended Budget Hearings.
Eligibility
To be eligible, the applicant organization must:
- Applicants must be a non-profit organization which has completed one fiscal year and has a physical presence and provides services in Sacramento County.
- Fiscal sponsors are permitted for non-profit organizations that may not otherwise meet the administrative or eligibility requirements of the program. Fiscal sponsors must have similar organizational goals and meet the same eligibility requirements listed in this section. The fiscal sponsor is responsible for meeting all fiscal and administrative obligations for the grant, and must enter into a formal agreement with the organization on the management of grant funds and responsibilities associated with the completion of the project.
- Grantees must have the mission, goals, and capacity to complete the project.
The following are NOT eligible:
- Organizations who do not have an office in Sacramento County
- Direct grants to individuals
- General operating or seasonal support for the organization, not the specific program or project outlined by the application
- Cash reserves and endowments
- City, State, or County government organizations
- Capital Campaigns: Funding is available on a limited term and must be spent within the term of the funding agreement which usually begins within 4 months after the close of the open application period.
- Commercial (for-profit) enterprises or activities, including concessions, food, t-shirts, or other items for resale
- Grantees cannot pass through or regrant funding to another entity that would not otherwise be eligible (e.g., a government entity).
- Sub-granting or re-granting – i.e. offering services that are not provided by the non-profit organization directly.
- Social activities such as receptions, parties, galas and fundraising events.
- Recipients of a Merit-based award are not eligible for a merit-based award in the following year; however, they may apply for District-directed funds in the following year.
Guidelines
Eligibility – An applicant organization or the Fiscal Sponsor (if using one) must submit a completed Payee Data Record Form with information as it appears on the organization's IRS tax records.
Grant Amount – The funding request must be a minimum of $5,000 and not exceed $50,000.
Grant Period – July 1, 2024 through May 31, 2025
Open Application Period:
- Began Friday, February 2, 2024
- Closed 5:00 p.m. Monday, March 4, 2024
- Applications will only be accepted online through the TOT Grant Portal and no late submissions will be allowed.
Organization Categories – Applicant organizations will be asked to choose one of the four categories below based on the mission of the applicant organization. If the applicant is unsure of the category in which to apply, please contact our team by email: SacCountyTOTAdmin@saccounty.gov.
- Arts and Culture – Organizations that provide programs, offer services, and engage in activities that support, promote, and preserve arts and culture including: the performing, visual, and literary arts; history, science, and the environment.
- Community Development – Organizations which provide programs, offer services and engage in activities that promote, support, and revitalize communities. Types of programming may include after school programs, tutoring, neighborhood beautification, sports programming or college readiness programs with non-job training focus offered by social service organizations, neighborhood associations, community centers, service groups or Parent/teacher organizations. Organizations whose primary mission is to provide animal care services should apply in this category.
- Economic/Workforce Development – Organizations that develop initiatives promoting economic growth through business attraction and retention or marketing strategies; deliver programming that increases foot traffic in commercial corridors; provides job training, and educational programming whose primary focus is on job readiness and direct career pathways.
- Health and Human Services – Organizations whose focus is protecting the health of individuals and families and are providing essential human services, particularly in times of crisis. Essential services can be, but are not limited to providing or facilitating access to food, housing, mental health, medical or other human services that improve the health and safety of the community.
Application Review Process – Complete applications will be reviewed by one of four Subject Area Expert Panels based on the category each applicant organization selected in their application and will be measured on a specific criterion.
Criteria for Review of the Application
- Clarity of the Application & Effectiveness of the Organization
- What are the achievements and challenges of the organization?
- Is the budget and financial information complete?
- What is the ability of the organization to complete or carry out the project?
- Has the organization provided supplemental material to demonstrate their ability to effectively complete the project as described?
- Merit of the Proposed Project
- Is the project clearly defined in a concise manner?
- Are the resources needed for the project completion identified?
- Does the project connect to the organization's mission or the community it serves?
- Can the project be completed within the proposed timeline?
- Are the intended outcomes and methods for evaluating success fully articulated, effective, and manageable?
- Impact of the Project within the Community
- Is the description of the community to be served clearly outlined?
- Is the organization's mission and programs connected to the community the project will serve?
- Does the organization have the expertise and knowledge to work with the community the project will serve?
- Is the community need significant and will the project effectively address the need?
- Does the supplemental material support or demonstrate the impact of the project on the community it serves?
