§ 9-4-107 - Fiscal requirements.
9-4-107. Fiscal requirements.
Every shelter shall:
(1) Incorporate in this state as a private nonprofit corporation that is exempt from taxation under 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.