Arkansas Code Title 9. Family Law § 9-4-107. Fiscal requirements

(1) Incorporate in this state as a private nonprofit corporation that is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3), and that has the primary purpose of providing services to victims of domestic abuse or domestic violence;

(2) Be governed by a board of directors;

(3) Develop and implement written personnel policies that state the shelter's employment practices;

(4) Develop and implement written procedures that conform with the uniform system of recordkeeping developed by the Arkansas Child Abuse/Rape/Domestic Violence Commission or its designee to ensure proper handling of funds; and

(5) Provide the commission or its designee with statistical data that states the following: