TOT Grant Program for Non-Profits

The Transient Occupancy Tax (TOT) Grant Program is administered by the Sacramento County Office of Budget and Debt Management. First established in 2017, the TOT Grant Program channels a portion of the County’s TOT revenue—generated from lodging taxes—toward community-based nonprofit initiatives. The Board of Supervisors allocates $1,000,000 annually for this program, with the FY 2025–26 cycle marking its ninth funding round, approved during the County’s June 5, 2024 budget hearings. The TOT Grant supports Sacramento County-based nonprofit organizations that implement community-centered services and programs in the fields of arts and culture, community development, economic or workforce development, and health and human services. The grant program prioritizes projects that enhance community well-being and visibility through training, education, events that support tourism, outreach to underserved populations, and community issue remediation. Grants are disbursed through a reimbursement model, contingent on the submission and approval of supporting documentation and invoices. To qualify, applicants must be nonprofit organizations with a completed fiscal year, a physical presence, and direct service provision within Sacramento County. Fiscal sponsors are permitted for those not meeting full eligibility requirements, provided they share similar organizational goals and meet all criteria independently. Ineligible applicants include individuals, government bodies, for-profit enterprises, organizations without a Sacramento County office, and those proposing capital campaigns or general operating support. Grants range from $5,000 to $50,000 per project and must be used during the funding term of July 1, 2025, through May 31, 2026. Submissions were accepted only through the TOT Grant Portal, opening January 13, 2025, and closing at 5:00 p.m. on February 14, 2025. Late applications are not permitted. Organizations must apply under one of four thematic categories: Arts and Culture, Community Development, Economic/Workforce Development, or Health and Human Services. Each application is reviewed by a subject-area expert panel, which evaluates submissions based on clarity, organizational effectiveness, project merit, community impact, and alignment with proposed outcomes. The evaluation process is thorough and includes criteria such as demonstrated capacity, mission alignment, need identification, outcome articulation, and supporting documentation. Eligibility documentation includes submission of a completed Payee Data Record Form. Questions and assistance are directed to the program’s dedicated inbox at SacCountyTOTAdmin@saccounty.gov. No additional pre-application requirements or concept papers are listed. There is a recurring annual cadence for this program, suggesting the next cycle is anticipated to open in January 2026.

Provide clear project descriptions with community outcomes, align project with mission, and support with documentation to demonstrate impact.