Ark. Code Ann. § 26-51-2505: Voluntary contributions to Organ Donor Awareness Education Trust Fund

(a) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, the opportunity to allow taxpayers to voluntarily apply any amount of their tax refund for organ donor awareness education.

(b) Funds collected pursuant to this section shall be credited to the Organ Donor Awareness Education Trust Fund.

(c) The Secretary of the Department of Finance and Administration shall promulgate all rules and all income tax forms, returns, schedules, or other materials necessary to carry out the provisions of this section.