Arkansas Statutes

§ 26-51-304 — Income from investments made by nonprofit organizations

Arkansas·Title 26
Income derived from investments made by nonprofit organizations, whether or not the organization is organized or exists under the laws of this state, shall be exempt from state income tax where the income is for the sole purpose of providing pension and annuity benefits to members of the nonprofit organizations.

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Related

Arkansas Department of Economic Development v. William J. Clinton Presidential Foundation
216 S.W.3d 119 (Supreme Court of Arkansas, 2005)
15 case citations

Legislative History

Acts 1965, No. 149, § 1; A.S.A. 1947, § 84-2006.1.

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