Arkansas Code Title 9. Family Law § 9-5-111. 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 of 1986, 26 U.S.C. § 501(c)(3), as it existed on January 1, 2007, and that has the primary purpose of providing services to child victims of child abuse;

(2) Be governed by a board of directors;

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

(4) Develop and implement written procedures that conform with the uniform system of recordkeeping developed by the Department of Finance and Administration and the Children's Advocacy Centers of Arkansas to ensure proper handling of funds; and

(5) Provide the Arkansas Child Abuse/Rape/Domestic Violence Commission or its designee with statistical data that states the following: