Provides that certain non-profit corporation alcoholic beverage theater licensees include disregarded entities of such corporations; allows certain community theaters to sell alcoholic beverages.**

S 3944 allows New Jersey nonprofit theaters to obtain special alcohol licenses by clarifying that "disregarded entities" (like single-member LLCs treated as part of their parent nonprofit for tax purposes) qualify for these licenses. It applies to art-house movie theaters or performing arts venues with seating capacities of 50-1,000 people (for smaller venues) or 1,000+ people (for larger venues), operated by tax-exempt 501(c)(3) organizations. The license permits alcohol sales during specified times: two hours before, during, and two hours after performances (with a 15-performance annual limit for smaller venues). This change directly affects nonprofit theaters seeking to sell alcohol to support their operations, without counting toward other liquor license limits. The bill clarifies existing law to expand eligibility for these specialized licenses.