Arkansas Code § 20-17-1305 - Eligibility for Grants

(a) (1) As used in this section, "eligible organization" means an organization that agrees to provide for the care and improvement of a perpetual care cemetery that is insolvent or in financial distress as determined by the Arkansas Cemetery Board.

(2) "Eligible organization" includes a nonprofit organization which is exempt from taxation under ยง 501(c)(3) of the Internal Revenue Code.

(b) An eligible organization may be eligible to receive a grant under this subchapter for the care and improvement of a perpetual care cemetery if the perpetual care cemetery:

(1) Has been in court-ordered receivership or conservatorship for at least five (5) years;

(2) Has historic significance to the local community or the State of Arkansas; and

(3) Is insolvent or in financial distress.

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Last modified: November 15, 2016