Arkansas Code
Chapter 4 - Arkansas Domestic Peace Act
§ 9-4-107. Fiscal requirements

Every shelter shall:
(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:
(A) The type of services provided by the shelter; and
(B) The number of victims and children served each year.