It's definitely this one, which indicates it's for COVID relief, but as far as I can see, it's not supported by the Fed or State SVOG. They were asking for civilian donations to the fund.

https://sfosb.org/sites/default/files/documents/Music%20and%20Entertainment%20Venue%20Fund%20Rules.p...

Appreciate your help. I had already seen those pages. I always like to see a statement like, "these funds must be included in gross income on your Federal return". LOL 

I'm going to call it taxable for both Fed and State and move on.