California Arts License Plate fees are charitable deductions to the state of California for tax purposes, according to the Franchise Tax Board.

Whether the additional fees Californians voluntarily pay for arts plates were considered a charitable contribution to the state of California was in question for years.

The recent clarification is especially helpful for businesses and residents looking to support arts statewide.

Sales and renewals of the arts plate account for over 60 percent of the California Arts Council's budget. Currently the state's per capita investment in the arts is around 10 cents per person even with the arts plate funds, putting California in last place compared to other states in the nation.

"It's a crucial time for the arts in California," said Malissa Feruzzi Shriver, chair of the California Arts Council. "Our economy relies on creative minds, artistic organizations and innovative workers, yet our per capita state investment in the arts is the lowest in the nation. Individuals and businesses can help change that by buying Arts Plates, especially for the upcoming holidays and as part of end-of-year charitable donations."

"One million cars with California Arts Plates would mean close to $40 million for the arts," continued Feruzzi Shriver. "That would put California near the top in arts funding rather than dead last."

The California Arts Council is the state agency that advances California through the arts and creativity, and the agency's programs emphasize arts for children and communities.

The arts plate, designed by California artist Wayne Thiebaud, first hit the roadways in 1994. Since then sales and renewals of the plate have provided over $20 million for the arts in California. Fees for sales and renewals of the arts plate go directly into the Arts Plate Fund, minus the Department of Motor Vehicles' cost to fabricate and administer the plate.

For information on the plates visit www.cac.ca.gov/licenseplate/index.php .

The showing will take at the Clearlake United Methodist Church, 14521 Pearl Ave. near Mullen in Clearlake.

Doors open at 5:30 p.m., with the showing at 6 p.m. A discussion will follow.

Every year, despite the increasing global outcry, "fishermen" in Taiji, Japan slaughter 23,000 wild dolphins from September through March.

The dolphins are eaten, despite their high levels of mercury. Many dolphins are also captured to fill orders from various seaquariums around the world, including those in the US.

Decades ago a very young Ric O'Barry captured and trained the five dolphins which became, jointly, "Flipper" of TV fame.

After one of his favorite dolphins committed suicide in his arms, he realized the incredible cruelty of imprisoning these freedom-loving, intelligent, even compassionate creatures from the open seas in a tiny, watery prison. Since then, he has worked to stop the harvest and the slaughter.

In this dramatic, suspenseful and well-made film, intrepid dolphin-lovers and filmmakers brave very real danger to film the truth about the cruel slaughters in the cove, and the harvesting of dolphins bound for the entertainment world.

The astounding and humbling act by O'Barry at the end of the film to inform people must be seen to be believed.

With this fine film, Second Sunday Cinema completes its third year of providing important, interesting and well-made documentaries to the people of Lake County.

For more information call 707-279-2957.

New to the Main Street Gallery is the unique wall sculptures of Ted Kirby executed in mixed medium.

Also, showing for the first time at the Gallery is Richard Hoyt with his work in figurative photography.

Ginger Ingersoll returns to the gallery demonstrating her talent in sketching and in oils.

Diana Liebe once again delights us with her charming work in watercolors.

Meredith Gambrel shows her distinctive style in acrylics, while Richard Seisser continues to amaze us with his broad spectrum of work in pastels.

Continuing in the January show are Bruce Vandariss, exhibiting his vivid paintings done in colored pencil; Toni Stewart's one-of-a-kind handcrafted hats; popular artist Ray Farrow is showing a new side of his talent with his abstracts while Elaine Lewis displays her flair with acrylics.

Each of Bill Blum's miniature wooden gnome homes hold a surprise and to accompany them, Chris Schreier has fashioned wee folk art gnomes. Phil Mathewson gives a new dimension to the show with his bold and provocative abstracts. Jo Bergeson presents an eclectic show in oils with subject matter ranging from nudes to abstracts; while Shelby Posada hangs a collection of her work in pastels.

We are pleased to welcome back the students from Upper Lake under the instruction of Anna and Jennifer Sabalone. Last year this students delighted us with their miniature clay creations, and we look forward to new surprises in this show.

We invite you to join us in a celebration of the New Year and our featured artists while sampling the wide variety of wines available in Lake County. Adding to the festivities of the evening will be the "blue velvet" voice and percussion stylings of Neon who will be accompanied by guitarist and vocalist Mike Wilhelm.

The Main Street Gallery and Gift Shop is located at 325 N. Main St. in Lakeport. More information can be obtained by calling 707-263-6658.

Shelby Posada is executive director of the Lake County Arts Council.

LAKEPORT – Local author, KitDee DeCanti will share her newest mystery, “Secret of Cobb Mountain,” on Friday, Jan. 8.

The reading will be held from 3 p.m. to 5 p.m. at Watershed Books, 305 N. Main St. in Lakeport.

DeCanti's newest book is an engrossing novel about the mysterious death of a young woman.

When a new sheriff's deputy thinks it may have been other than suicide, he undertakes an investigation which leads him into danger, romance and the answer to more than one mystery.

This novel is a good mystery with lots of interesting twists and local color.

For more information call 707-263-5787 or visit Watershed Books' Web site, www.watershedbookco.com .