{"data":{"id":"us-ar/ark.-code-ann.-26-51-304","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-304","heading":"Income from investments made by nonprofit organizations","body":"Income derived from investments made by nonprofit organizations, whether or not the organization is organized or exists under the laws of this state, shall be exempt from state income tax where the income is for the sole purpose of providing pension and annuity benefits to members of the nonprofit organizations.","path":["AR Code","Title 26","Chapter 51","Subchapter 3"],"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":"4c5bf90afe1d5b48782cc9d1b6b65b17d87b8218ac5fb0cf22da312009a7c699","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-303","next":"us-ar/ark.-code-ann.-26-51-306"},"notice":"GroundRules: Original legal text. Not legal advice."}