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Eligibility for grants — Definition.

Ark. Code Ann. § 20-17-1305
in effect
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(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.
Source: Arkansas General Assembly, Acts of 2021-2026 (arkleg.state.ar.us)URL: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2021R%2FPublic%2F&file=343.pdf&ddBienniumSession=2021%2F2021RFetched: 11/8/2026

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