2015 Arkansas Code
Title 20 - Public Health And Welfare
Subtitle 2 - Health And Safety
Chapter 17 - Death and Disposition of the Dead
Subchapter 13 - Insolvent Cemetery Grant Fund Act
§ 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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