Arkansas Code Title 20. Public Health and Welfare § 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 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.  1

(1) Has historical significance to the local community or the State of Arkansas; or

(2) Is insolvent or in financial distress.