{"data":{"id":"us-ar/ark.-code-ann.-4-28-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 4-28-104","heading":"Audit of nonprofit organization","body":"(a) For purposes of this section: (1) \"Nonprofit organization\" means an organization exempt from taxation under § 26 U.S.C. 501(c)(3) ; and (2) \"State financial assistance\" means all state funds given, granted, or disbursed to a nonprofit organization pursuant to appropriation laws to provide services for the citizens of this state or for capital projects. (b) (1) Any nonprofit organization receiving state financial assistance shall be subject to audit of its receipt and expenditure of state financial assistance by Arkansas Legislative Audit. (2) An audit shall be conducted by Arkansas Legislative Audit only after approval by the Legislative Joint Auditing Committee. Acts 2001, No. 958, § 1.\n\n(a) For purposes of this section: (1) \"Nonprofit organization\" means an organization exempt from taxation under § 26 U.S.C. 501(c)(3) ; and (2) \"State financial assistance\" means all state funds given, granted, or disbursed to a nonprofit organization pursuant to appropriation laws to provide services for the citizens of this state or for capital projects.\n\n(1) \"Nonprofit organization\" means an organization exempt from taxation under § 26 U.S.C. 501(c)(3) ; and\n\n(2) \"State financial assistance\" means all state funds given, granted, or disbursed to a nonprofit organization pursuant to appropriation laws to provide services for the citizens of this state or for capital projects.\n\n(b) (1) Any nonprofit organization receiving state financial assistance shall be subject to audit of its receipt and expenditure of state financial assistance by Arkansas Legislative Audit. (2) An audit shall be conducted by Arkansas Legislative Audit only after approval by the Legislative Joint Auditing Committee.\n\n(1) Any nonprofit organization receiving state financial assistance shall be subject to audit of its receipt and expenditure of state financial assistance by Arkansas Legislative Audit.\n\n(2) An audit shall be conducted by Arkansas Legislative Audit only after approval by the Legislative Joint Auditing Committee.","path":["AR Code","Title 4","Chapter 28","Subchapter 1"],"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":"b3e119e461dc9b61c65a691d0eed8a084736fcc76b7dd1369adc37a5cab95d65","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-4-28-103","next":"us-ar/ark.-code-ann.-4-28-105"},"notice":"GroundRules: Original legal text. Not legal advice."}