TOT Grant Program for Non-Profits in California

The Sacramento County Transient Occupancy Tax (TOT) Grant Program was established in 2017 to support nonprofit organizations based in Sacramento County. This grant provides project- and program-based funding for organizations conducting community-focused initiatives. Eligible areas of focus include arts and culture, community development and services, economic or workforce development, and health and human services. The program is designed to reimburse organizations for approved expenses upon invoice submission with supporting documentation, rather than providing upfront disbursements. TOT Grant funds can support training, education, tourism-related events, community issue response, and programs targeting underserved populations. Each year, the Sacramento County Board of Supervisors allocates $1,000,000 in TOT revenue to the program. The fiscal year 2025–26 represents the ninth annual funding cycle, which was approved during the county’s June 5, 2024, budget hearings. To be eligible, applicants must be nonprofit organizations with a completed fiscal year of operation, a physical presence in Sacramento County, and a demonstrated capacity to complete their proposed project. Fiscal sponsorship is allowed under strict conditions, including alignment of mission and full responsibility for fiscal and administrative duties. Certain types of applicants and uses are explicitly ineligible, such as individuals, for-profit enterprises, government bodies, and organizations seeking general operating or capital campaign support. The application process for the FY 2025–26 cycle opened on January 13, 2025, and closed on February 14, 2025, at 5:00 p.m. Applications were only accepted online via the TOT Grant Portal. Organizations had to select one of four categories that best aligned with their mission: Arts and Culture, Community Development, Economic/Workforce Development, or Health and Human Services. If unsure, applicants were encouraged to reach out for guidance via email. Each application is evaluated by a subject-area expert panel corresponding to the selected category. Review criteria focus on the clarity and completeness of the application, the merit and feasibility of the proposed project, the potential community impact, and effective budget management. These factors help determine the applicant’s ability to carry out the proposed project and its alignment with community needs. For further questions or assistance, applicants can contact the TOT Grant team via email at SacCountyTOTAdmin@saccounty.gov. The grant period for funded projects is from July 1, 2025, to May 31, 2026.