{"data":{"id":"us-ar/ark.-code-ann.-20-17-1305","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 20-17-1305","heading":"Eligibility for grants - Definition","body":"(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 State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services. (2) \"Eligible organization\" includes a nonprofit organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code. (b) An eligible organization is 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 historical significance to the local community or the State of Arkansas; or (2) Is insolvent or in financial distress. Amended by Act 2021, No. 343,§ 3, eff. 7/28/2021. Amended by Act 2017, No. 788,§ 64, eff. 7/1/2018. Amended by Act 2015, No. 990,§ 2, eff. 7/22/2015. Acts 2009, No. 429, § 3.\n\n(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 State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services. (2) \"Eligible organization\" includes a nonprofit organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code.\n\n(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 State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services.\n\n(2) \"Eligible organization\" includes a nonprofit organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code.\n\n(b) An eligible organization is 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 historical significance to the local community or the State of Arkansas; or (2) Is insolvent or in financial distress.\n\n(1) Has historical significance to the local community or the State of Arkansas; or\n\n(2) Is insolvent or in financial distress.","path":["AR Code","Title 20","Chapter 17","Subchapter 13"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"4b208f538bf69fadd186b0576f1c35320179fa02e2d1ed625590affd13c8feb4","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-20-17-1304","next":"us-ar/ark.-code-ann.-20-17-1306"},"notice":"GroundRules: Original legal text. Not legal advice."}