§ 20-17-1305 - Eligibility for grants. - Arkansas Statutes

20-17-1305. Eligibility for grants.

To be eligible to receive a grant under this subchapter a perpetual care cemetery shall:

(1) Have been declared insolvent by a state or federal court;

(2) Be found by the Arkansas Cemetery Board to have historic significance to the local community or the State of Arkansas; and

(3) Be owned and controlled by a state, city, or municipal government or by a nonprofit organization as defined by 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3).