2005 California Education Code Sections 18202-18203 1999

18202.  (a) A fund is hereby established in the State Treasury to be
known as the Business Organizations and Opportunities for Kids Fund.
  Moneys donated by private entities for the purchase of classroom
reading materials pursuant to this article shall be deposited into
this fund.  These donations shall be tax exempt and treated as a
charitable contribution to the extent allowed under both federal and
state law.
   (b) All moneys in the Business Organizations and Opportunities for
Kids Fund are available for expenditure only upon an appropriation
in the annual Budget Act or other act.  The fund shall be
administered by the State Librarian in consultation with the
Superintendent of Public Instruction.  The allocation and expenditure
of money in the fund shall be consistent with Section 18203.
18203.  (a) Funds appropriated for the purposes of this article
shall be apportioned to eligible school districts in an equal amount
per enrollment reported in the second principal apportionment of the
prior fiscal year for kindergarten or any of grades 1 to 4,
inclusive.  Upon receiving an apportionment, a school district shall
allocate these funds to each schoolsite that maintains a kindergarten
or any of grades 1 to 4, inclusive.  The schoolsite shall expend the
funds for the purchase of grade-level appropriate reading materials
in accordance with the districtwide kindergarten and grade 1 to grade
4, inclusive, classroom library plan required by Section 18201.
   (b) For the purposes of this article, "grade-level appropriate
reading materials" means nontextbook fiction and nonfiction books and
periodicals.