Arkansas
This guide organizes 124 Arkansas nonprofit compliance facts supported by 87 official sources. 20 entries are currently marked Verification in Progress.
124 facts · 104 source verified · 20 in progress · 87 official sources
On this page
- Start Here
- Compact Operational Reference
- Form and organize the Arkansas nonprofit
- Govern the corporation
- Maintain corporate status and public records
- Structural changes and corporate status
- Foreign nonprofits and structural changes
- Register and manage charitable fundraising
- State tax and sales-tax systems
- Property tax and local assessment
- Hire and pay workers
- Conduct gaming and alcohol events
- Lobbying and election-related activity
- Local and activity-specific licensing
- Dissolve and close the organization
- Close fundraising and regulatory accounts
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Arkansas’s highest-priority nonprofit compliance decision points. Some apply at formation or recur every year. Others apply only when the organization solicits contributions, claims a tax exemption, owns property, hires workers, runs a game, serves alcohol, or winds down. Not every entry applies to every Arkansas nonprofit, so read each entry’s own applicability line and its verification label before acting on it. Arkansas incorporation and federal § 501(c)(3) recognition are separate, and a new nonprofit generally uses the Arkansas Nonprofit Corporation Act of 1993 while a corporation formed before 1994 has to confirm which act governs it.
- Use an Arkansas nonprofit corporation for the state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming an Arkansas nonprofit corporation and intending to seek or maintain federal tax exemption.
- Use the Arkansas Nonprofit Corporation Act of 1993 for a new nonprofit corporation Applies to: New domestic Arkansas nonprofit corporations formed on or after January 1, 1994.
- File Arkansas nonprofit Articles of Incorporation and pay the current online or paper fee Applies to: A new domestic Arkansas nonprofit corporation.
- Maintain a registered agent and Arkansas street address continuously Applies to: Domestic and registered foreign Arkansas nonprofit corporations.
- File the nonprofit annual report by August 1 every year at no charge Applies to: Domestic and registered foreign Arkansas nonprofit corporations.
- Treat the nonprofit annual report and Arkansas franchise tax as separate systems Applies to: Domestic and foreign Arkansas nonprofit corporations.
- Register the charitable organization before soliciting in Arkansas unless an exemption applies Applies to: Domestic and foreign charitable organizations soliciting contributions in Arkansas, unless a statutory exemption applies.
- File the charity annual financial report no later than 180 days after fiscal year end Applies to: Registered charitable organizations that continue to solicit or hold registered status in Arkansas.
- Apply separately for Arkansas corporate-income-tax exemption using AR1023CT Applies to: A nonprofit corporation seeking exemption from Arkansas corporate income tax.
- Arkansas does not provide an unlimited purchase exemption to every section 501(c)(3) organization Applies to: Nonprofits purchasing goods or taxable services in Arkansas.
- Claim property-tax exemption based on qualifying ownership and use, not federal status alone Applies to: A nonprofit owning or using real or personal property in Arkansas.
- Register for Arkansas unemployment insurance when one or more workers perform services on portions of ten days Applies to: An employing unit, including a nonprofit, meeting the Arkansas employer-liability test.
- Confirm workers’ compensation coverage because current general guidance and an older nonprofit-exception brochure conflict Applies to: An Arkansas nonprofit with employees, officers, volunteers, casual workers, or contractors.
- Qualify as an authorized organization before conducting charitable bingo or raffles Applies to: A nonprofit proposing to conduct bingo or raffles under Arkansas charitable-gaming law.
- Approve dissolution under the controlling nonprofit act and file the correct articles of dissolution Applies to: A domestic Arkansas nonprofit corporation ending its existence voluntarily.
Compact Operational Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, exception, and agency is stated in full. Two rows deliberately refuse a single number: the charity-registration row states that no current fee appears on CR-01 rather than encoding $0, and the workers’ compensation row is still under verification because current general guidance and an older official nonprofit-exception brochure conflict. The property-tax row states a local deadline because Arkansas has no single statewide nonprofit exemption date, and the gaming and alcohol systems further down need both organization-level qualification and separate game-specific or event-specific authority.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Use the Arkansas Nonprofit Corporation Act of 1993 for a new nonprofit corporationUse the Arkansas Nonprofit Corporation Act of 1993 for a new nonprofit corporation | Included in the formation fee. | At formation. | NPD-01 or NPD-01-501-c-3 (Arkansas Secretary of State, Business and Commercial Services) |
| File Arkansas nonprofit Articles of Incorporation and pay the current online or paper feeFile Arkansas nonprofit Articles of Incorporation and pay the current online or paper fee | $45 online; $50 paper. | Before acting as an Arkansas nonprofit corporation. | NPD-01 or NPD-01-501-c-3 (Arkansas Secretary of State, Business and Commercial Services) |
| Maintain a registered agent and Arkansas street address continuouslyMaintain a registered agent and Arkansas street address continuously | No fee is listed for the current registered-agent change filing. | At formation or foreign authority and continuously thereafter. | DO-03 Notice of Change of Registered Agent (Arkansas Secretary of State, Business and Commercial Services) |
| File the nonprofit annual report by August 1 every year at no chargeFile the nonprofit annual report by August 1 every year at no charge | No charge. | August 1 annually. | Nonprofit Corporation Annual Report 2026 (Arkansas Secretary of State, Business and Commercial Services) |
| Register the charitable organization before soliciting in Arkansas unless an exemption appliesRegister the charitable organization before soliciting in Arkansas unless an exemption applies | No current filing fee is stated on CR-01; do not encode $0 without filing-time confirmation. | Before soliciting contributions in Arkansas. | CR-01 Charitable Organization Registration Form (Arkansas Secretary of State, Charities Division) |
| File the charity annual financial report no later than 180 days after fiscal year endFile the charity annual financial report no later than 180 days after fiscal year end | No annual-report fee stated on CR-03. | No later than 180 days after fiscal year end. | CR-03 Annual Financial Report Form, 2026 (Arkansas Secretary of State, Charities Division) |
| Apply separately for Arkansas corporate-income-tax exemption using AR1023CTApply separately for Arkansas corporate-income-tax exemption using AR1023CT | No application fee stated. | After obtaining the documentation requested by the form and before relying on state exemption. | AR1023CT Application for Income Tax Exempt Status (Arkansas Department of Finance and Administration, Income Tax Administration) |
| Arkansas does not provide an unlimited purchase exemption to every section 501(c)(3) organizationArkansas does not provide an unlimited purchase exemption to every section 501(c)(3) organization | No general nonprofit exemption fee; specific certificate or account requirements vary. | Before each purchase claimed as exempt. | GR-39 and sales-tax guidance (Arkansas Department of Finance and Administration, Excise Tax Administration) |
| Claim property-tax exemption based on qualifying ownership and use, not federal status aloneClaim property-tax exemption based on qualifying ownership and use, not federal status alone | County process and any fee vary; no universal state filing fee confirmed. | Before the applicable assessment and exemption deadline and whenever use changes. | Current county exemption application and statewide law (county assessor; Arkansas Assessment Coordination Division) |
| Register for Arkansas unemployment insurance when one or more workers perform services on portions of ten daysRegister for Arkansas unemployment insurance when one or more workers perform services on portions of ten days | No registration fee stated. | When the liability threshold is met; register promptly. | DWS-ARK-201 Status Report (Arkansas Division of Workforce Services) |
| Confirm workers’ compensation coverage because current general guidance and an older nonprofit-exception brochure conflictVerification in progressConfirm workers’ compensation coverage because current general guidance and an older nonprofit-exception brochure conflict | Insurance premium varies; no universal state filing fee. | Before the first potentially covered employee begins work and whenever the workforce changes. | Workers’ Compensation Basic Facts and Q&A Brochure (Arkansas Workers’ Compensation Commission) |
| Approve dissolution under the controlling nonprofit act and file the correct articles of dissolutionApprove dissolution under the controlling nonprofit act and file the correct articles of dissolution | $45 online or $50 paper for NPD-4; $50 paper for old-code NO-7. | After dissolution is authorized and before representing corporate termination as complete. | NPD-4 or NO-7 (Arkansas Secretary of State, Business and Commercial Services) |
Form and organize the Arkansas nonprofit
Choosing the Arkansas nonprofit corporation, confirming which nonprofit act governs it, stating a public-benefit, mutual-benefit, or religious classification, filing NPD-01 or NPD-01-501-c-3 for $45 online or $50 on paper, and keeping a registered agent and Arkansas street address continuously. State incorporation grants none of the federal, charity, tax, gaming, alcohol, or local permissions that follow further down this page.
Arkansas incorporation creates the state-law corporation. It does not itself grant federal section 501(c)(3) recognition, charitable-solicitation registration, state tax exemption, sales-tax exemption, or property-tax exemption.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form the state entity and complete each separate federal, state, and local exemption or registration process that applies.
- Official form or portal
- NPD-01 or NPD-01-501-c-3; IRS exemption application as applicable — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Applies to: Organizations forming an Arkansas nonprofit corporation and intending to seek or maintain federal tax exemption.
- Unincorporated nonprofit associations, trusts, and special-purpose entities use different legal structures.
- Treating incorporation as tax or regulatory exemption can lead to rejected claims, unregistered solicitation, tax liability, or unlicensed activity.
- Tennessee nonprofit corporation type required
- Utah nonprofit corporation type required
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 2 more
View official sources (3)
Current formations use the Arkansas Nonprofit Corporation Act of 1993. The formation forms cite Act 1147 of 1993 and Ark. Code Ann. § 4-33-202.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- One time
- How to comply
- Use the current NPD-01 or NPD-01-501-c-3 formation filing rather than an old-code form.
- Official form or portal
- NPD-01 or NPD-01-501-c-3 — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Applies to: New domestic Arkansas nonprofit corporations formed on or after January 1, 1994.
- Corporations formed under the earlier nonprofit law may remain governed by that law unless they validly elect into the 1993 Act.
- Using an inapplicable statutory form can cause rejection or create an incorrect governance framework.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 3 more
View official sources (4)
A pre-1994 corporation may remain governed by the prior nonprofit corporation law. It may make the statutory irrevocable election into the 1993 Act through an articles amendment approved by the required two-thirds member vote, or by two-thirds of directors if it has no members.
- Deadline
- Before using a governance, amendment, merger, or dissolution rule that differs between the acts.
- Fee
- Old-code amendment paper fee: $50; other filing fees depend on the transaction.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Review formation date and charter history; file the applicable old-code or new-code form and election amendment when authorized.
- Official form or portal
- NPD-2A or applicable election amendment — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Applies to: An Arkansas nonprofit corporation formed before January 1, 1994.
- The election is irrevocable. Foreign nonprofits already authorized when the 1993 Act took effect were brought under the new foreign-corporation provisions.
- Applying the wrong act can invalidate approvals, use the wrong filing, or misstate director, member, or dissolution rights.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
The Articles must classify the corporation as a public-benefit, mutual-benefit, or religious corporation. The classification affects governance and disposition of assets, especially in dissolution and fundamental transactions.
- Deadline
- At formation; amend if the classification lawfully changes.
- Fee
- Included in the formation fee; amendment $45 online or $50 paper.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- One time or event-triggered amendment
- How to comply
- Check one classification on the Articles and align the governing documents and dissolution provisions with it.
- Official form or portal
- NPD-01 or NPD-01-501-c-3 — https://www.sos.arkansas.gov/uploads/bcs/NPD-01.pdf
Applies to: New domestic corporations formed under the Arkansas Nonprofit Corporation Act of 1993.
- Federal section 501(c)(3) status is not itself one of the Arkansas corporate classifications.
- An omitted or incorrect classification can cause rejection and later governance or asset-distribution errors.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 3 more
View official sources (4)
File NPD-01, or the 501(c)(3)-language version when appropriate. The current fee is $45 online or $50 on paper.
- Deadline
- Before acting as an Arkansas nonprofit corporation.
- Fee
- $45 online; $50 paper.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- One time
- How to comply
- File online through the corporation filing system or submit the signed paper Articles with payment.
- Official form or portal
- NPD-01 or NPD-01-501-c-3 — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Applies to: A new domestic Arkansas nonprofit corporation.
- The 501(c)(3) template is optional as a filing form and does not guarantee IRS approval.
- No Arkansas nonprofit corporation exists until the filing becomes effective; deficient filings may be rejected.
- Tennessee articles of incorporation required
- Rhode Island articles of incorporation required
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 3 more
View official sources (4)
The Articles must include the corporate name; one statutory classification; the initial registered office and agent; each incorporator; whether the corporation will have members; and provisions for distributing assets on dissolution.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- One time; later amendment if a filed provision changes
- How to comply
- Complete every required NPD-01 field and attach additional pages when necessary.
- Official form or portal
- NPD-01 — https://www.sos.arkansas.gov/uploads/bcs/NPD-01.pdf
Applies to: A new domestic Arkansas nonprofit corporation.
- Initial directors, powers, purpose, and other lawful provisions are optional under the state form, though tax qualification may make some provisions practically necessary.
- Missing or inconsistent required fields can cause rejection and later asset-distribution or governance disputes.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
Use governing-document language limited to qualifying exempt purposes and preserving charitable assets. The Secretary of State offers NPD-01-501-c-3 with suggested language, but the organization remains responsible for matching its actual purposes and federal application.
- Deadline
- At formation when possible; otherwise before or during the federal exemption application.
- Fee
- $45 online or $50 paper if included at formation; later amendment $45 online or $50 paper.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services; Internal Revenue Service
- Frequency
- One time or amendment
- How to comply
- Use the 501(c)(3) Articles template or attach tailored provisions; amend the charter if necessary.
- Official form or portal
- NPD-01-501-c-3 — https://www.sos.arkansas.gov/uploads/bcs/NPD-01-501-c-3.pdf
Applies to: An Arkansas nonprofit intending to apply for federal section 501(c)(3) recognition.
- Secretary of State acceptance is not an IRS determination. Tailored language may be needed for churches, schools, private foundations, or unusual programs.
- Inadequate governing-document language can delay or prevent federal recognition or create inconsistent asset restrictions.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
One or more persons may act as incorporators by signing and filing the Articles. The form requests each incorporator’s name, address, signature, and date.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- One time
- How to comply
- List and obtain the signature of each incorporator on the paper filing or complete the electronic certifications.
- Official form or portal
- NPD-01 — https://www.sos.arkansas.gov/uploads/bcs/NPD-01.pdf
Applies to: New domestic Arkansas nonprofit corporations.
- An incorporator need not remain a director or officer after organizational action unless separately appointed.
- An unsigned or incomplete filing may be rejected.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
The corporate name must satisfy Arkansas naming rules and be distinguishable in the Secretary of State’s records. An optional reservation costs $22.50 online or $25 on paper.
- Deadline
- Name compliance at formation or foreign authority; reservation before formation when desired.
- Fee
- Name reservation: $22.50 online; $25 paper.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Formation or event-triggered
- How to comply
- Search the state records and submit RN-06 if a reservation is useful.
- Official form or portal
- RN-06 — Application for Reservation of Corporate Name — https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations
Applies to: Domestic and foreign nonprofits selecting an Arkansas name; applicants seeking to hold a name before filing.
- Reservation does not create trademark rights or authorize use of another party’s protected name.
- An unavailable or impermissible name can cause filing rejection.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 1 more
View official sources (2)
File the Secretary of State fictitious-name application before using the alternate name. The current filing fee is $22.50 online or $25 on paper; county filing may also be implicated under the statute and Secretary of State guidance.
- Deadline
- Before conducting business under the fictitious name.
- Fee
- $22.50 online; $25 paper; county fee may apply.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services; county clerk where applicable
- Frequency
- Event-triggered
- How to comply
- File DN-18 and complete any required county-clerk filing; separately assess trademark or service-mark protection.
- Official form or portal
- DN-18 — Application for Fictitious Name — https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations
Applies to: An Arkansas nonprofit corporation operating under a name other than its legal corporate name.
- Pulaski County and county-filing rules require exact current review; a fictitious-name filing is not a trademark registration.
- Failure to file can impair lawful use and produce inconsistent public records; it does not resolve trademark infringement.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 1 more
View official sources (2)
Maintain a registered agent at a registered office in Arkansas. The agent and office receive service of process and official notices; changes must be filed through the designated change process.
- Deadline
- At formation or foreign authority and continuously thereafter.
- Fee
- No fee is listed for the current registered-agent change filing.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Continuous
- How to comply
- Designate the agent in the formation or authority filing and submit the current notice of change when agent or office information changes.
- Official form or portal
- DO-03 — Notice of Change of Registered Agent — https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations
Applies to: Domestic and registered foreign Arkansas nonprofit corporations.
- Agent qualification and consent must be verified under current law; a post-office box alone is not the registered street address.
- Failure to maintain the agent or office can cause missed service and administrative-dissolution or revocation exposure.
- Tennessee registered agent required
- Wyoming registered agent required
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 3 more
View official sources (4)
The current Articles, fee page, and formation workflow do not identify newspaper publication or proof of publication for ordinary incorporation. Omission alone does not prove that every special-purpose or local notice is absent.
- Deadline
- No ordinary formation-publication deadline identified.
- Fee
- No publication fee confirmed.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Not established
- How to comply
- Use the ordinary filing workflow; separately screen special statutes, assumed names, judicial proceedings, and local permits.
- Official form or portal
- No ordinary formation-publication form identified — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Applies to: Ordinary domestic Arkansas nonprofit corporations.
- Dissolution claims notices and other event-specific publications are separate.
- An overbroad negative could overlook a special-purpose or local notice duty.
Verification in progress. Safe approach: No separate publication step appears in the ordinary Arkansas nonprofit formation workflow reviewed; special statutes, proceedings, or local notices may differ. Unresolved: Obtain an express statutory or Secretary of State statement before publishing “no publication required” without qualification. Why the official evidence is insufficient: A material negative conclusion is not affirmatively stated by current official authority. Needed to resolve: Arkansas Secretary of State or an express current Arkansas Code provision addressing ordinary nonprofit formation publication. Risk if this is treated as settled: An unqualified negative could be wrong for a specialized corporation, court proceeding, or local notice obligation.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
Govern the corporation
Organizational action and bylaws, at least three directors, board and member procedure, the president, secretary, and treasurer functions, corporate records and inspection rights, and the limits on indemnification, insurance, and volunteer protection. Member rights belong to members as the governing documents define them, not to donors or volunteers who simply support the organization.
After incorporation, appoint or confirm directors and officers, adopt bylaws, authorize banking and tax actions, and preserve the organizational action in minutes or written consent. Bylaws are internal records and are not an ordinary Secretary of State filing.
- Deadline
- Promptly after incorporation and before relying on corporate authority.
- Fee
- No state filing fee.
- Filing agency
- Internal corporate governance
- Frequency
- One time; amend bylaws as needed
- How to comply
- Use an organizational meeting or valid written action and maintain the bylaws and resolutions in the corporate records.
- Official form or portal
- Bylaws and organizational minutes; no state form.
Applies to: New domestic Arkansas nonprofit corporations.
- The incorporators or initial directors act according to the statute and Articles; regulated programs may require additional governance documents.
- Operating without valid organizational authority can impair contracts, banking, exemption applications, and governance decisions.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
The board must consist of three or more individuals, with the exact number fixed in or under the Articles or bylaws.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Filing agency
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint directors under the Articles and bylaws and keep the annual report current.
- Official form or portal
- Bylaws, minutes, and Nonprofit Corporation Annual Report 2026 — https://www.sos.arkansas.gov/uploads/bcs/Nonprofit_Corporation_Annual_Report_2026.pdf
Applies to: Arkansas nonprofit corporations governed by the 1993 Act.
- Older-act corporations and specially regulated entities require act-specific confirmation.
- A board below the statutory minimum may be unable to act validly and may make the annual report inaccurate.
- Texas minimum number of directors required
- Wisconsin minimum number of directors required
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
Apply the statute and governing documents to director qualifications, staggered or ordinary terms, resignation, removal, and vacancy filling. Record each change in minutes and update public filings when required.
- Deadline
- At each director event.
- Fee
- No internal-action fee; public amendment or change fees apply only when a separate filing is triggered.
- Filing agency
- Internal corporate governance
- Responsible party
- Internal corporate governance; Arkansas Secretary of State for public records
- Frequency
- Event-triggered
- How to comply
- Use notices, resolutions, ballots, and minutes; file an amendment if the Articles must change.
- Official form or portal
- Bylaws and corporate minutes; NPD-2 when a charter amendment is required — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Applies to: Boards of Arkansas nonprofit corporations governed by the 1993 Act.
- Member-elected directors and appointed directors may use different procedures.
- Defective elections, removals, or vacancy appointments can make later board actions challengeable.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
Use the 1993 Act and bylaws for regular and special meetings, notice, participation by communications equipment, action without a meeting, quorum, voting, and committee delegation. Preserve attendance, recusals, and approvals in the records.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Filing agency
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use meeting notices, minutes, and written consents retained in the corporate record book.
- Official form or portal
- Bylaws, minutes, and written consents; no routine state form.
Applies to: Directors and board committees.
- Committees cannot exercise powers the statute or governing documents reserve to the board or members.
- Defective procedure can make actions challengeable and impair transactions, amendments, or dissolution.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
The corporation must have a president, secretary, and treasurer and may create other offices. Unless the Articles or bylaws provide otherwise, the same individual may simultaneously hold more than one office.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Filing agency
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers through the authorized board or member action and record the appointments and combinations in minutes.
- Official form or portal
- Bylaws and officer resolutions; officer information appears on the annual report.
Applies to: Arkansas nonprofit corporations governed by the 1993 Act.
- The governing documents may require separation of offices even though state law permits combinations.
- Missing required officer functions can impair execution of filings and corporate actions.
- Texas required officers required
- Vermont required officers required
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
The Articles must state whether the corporation will have members. A membership corporation must follow the statute and governing documents for admission, classes, meetings, notice, voting, proxies, written consent, removal, and inspection; donors and volunteers are not automatically statutory members.
- Deadline
- At formation and for each member action.
- Fee
- Included in formation; amendment fee if the Articles change.
- Filing agency
- Internal corporate governance
- Responsible party
- Internal corporate governance; Arkansas courts
- Frequency
- Continuous and event-triggered
- How to comply
- State the structure in the Articles and maintain bylaws, membership records, notices, ballots, proxies, and consents.
- Official form or portal
- NPD-01; bylaws and membership ledger — https://www.sos.arkansas.gov/uploads/bcs/NPD-01.pdf
Applies to: All new Arkansas nonprofit corporations; later member governance applies only to corporations with members.
- Nonmember corporations generally use board approval paths unless the Articles require another approval.
- Failure to preserve statutory member rights can invalidate elections, amendments, mergers, asset sales, or dissolution approvals.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 1 more
View official sources (2)
Maintain permanent minutes and written actions, appropriate accounting records, Articles and bylaws, current directors and officers, and any membership records. Respond to lawful inspection demands under the applicable statutory standard.
- Deadline
- Continuously; inspection is request-based.
- Fee
- No state filing fee; reasonable copying costs may apply.
- Filing agency
- Internal corporate governance
- Responsible party
- Internal corporate governance; Arkansas courts
- Frequency
- Continuous
- How to comply
- Use secure paper or electronic records and document inspection requests and responses.
- Official form or portal
- Corporate record book and accounting system; no routine state form.
Applies to: Every Arkansas nonprofit corporation.
- Charity, payroll, gaming, tax, donor-restriction, and federal rules may require additional records or longer retention.
- Missing records can impair governance, grants, tax filings, litigation, and statutory inspection rights.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
Act in good faith, with ordinary care, and in the corporation’s best interests. Disclose material interests, use disinterested approval, document compensation comparability, and avoid improper loans, private distributions, or excess benefits.
- Deadline
- At each material, conflicted, compensation, loan, or distribution decision.
- Fee
- No state fee.
- Filing agency
- Internal corporate governance
- Responsible party
- Internal corporate governance; Arkansas courts; Internal Revenue Service when federal tax rules apply
- Frequency
- Continuous and event-triggered
- How to comply
- Use written disclosures, recusals, disinterested votes, minutes, and appropriate valuation support.
- Official form or portal
- Conflict disclosure and board minutes; no routine state form.
Applies to: Directors, officers, and persons exercising delegated authority.
- Reasonable compensation and properly approved transactions may be permissible; federal private-benefit rules are separate.
- Improper transactions can be enjoined or unwound and can produce restitution, fiduciary liability, or federal tax consequences.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
The 1993 Act permits indemnification and advancement in defined circumstances. Governing documents and insurance may supplement the statute, but bad faith, improper benefit, criminal conduct, employment status, and regulated activities can limit protection.
- Deadline
- When a claim, proceeding, advancement request, or insurance decision arises.
- Fee
- No state filing fee; insurance cost varies.
- Filing agency
- Internal corporate governance
- Responsible party
- Internal corporate governance; Arkansas courts
- Frequency
- Event-triggered
- How to comply
- Use board determinations, undertakings, indemnification agreements, and appropriate insurance.
- Official form or portal
- Board resolution, indemnification agreement, and insurance policy; no state form.
Applies to: Directors, officers, employees, agents, and volunteers.
- Volunteer civil-liability protection does not decide wage, unemployment, workers’ compensation, safety, or professional-license status.
- Improper advancement or indemnification can require repayment and expose decision-makers and assets.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
Maintain corporate status and public records
The free nonprofit annual report due August 1, the information it requests, the separate filings that change the public record, and what happens when a default runs to administrative dissolution. Whether Arkansas requires any separate initial report is still under verification and is published here rather than answered in either direction.
The corporation’s principal office is distinct from the registered office. Use the current no-fee principal-office change process rather than assuming a registered-agent filing changes both records.
- Deadline
- At formation or authority and promptly after a change.
- Fee
- No fee.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Event-triggered
- How to comply
- File the Notice of Change of Principal Office Address or update the annual report as allowed by current instructions.
- Official form or portal
- Notice of Change of Principal Office Address — https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations
Applies to: Domestic and registered foreign nonprofit corporations whose principal-office information changes.
- Changing the principal office does not automatically change the registered office or tax-account address.
- Inaccurate public address information can cause missed notices and inconsistent records.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
The reviewed current formation, foreign-authority, and nonprofit annual-report materials establish the annual report due August 1 but do not identify a separate post-formation initial report. Safe wording is limited to the reviewed workflow.
- Deadline
- No separate initial-report deadline was affirmatively confirmed.
- Fee
- No separate fee confirmed.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Not established
- How to comply
- Check the filed entity record and any account-generated task list after formation or foreign authority.
- Official form or portal
- Corporation Online Filing System — https://www.ark.org/sos/corpfilings/index.php
Applies to: New domestic and newly authorized foreign Arkansas nonprofit corporations.
- The August 1 annual report remains independently required.
- An incorrect negative could cause an early missed filing; an incorrect positive would invent a requirement.
Verification in progress. Safe approach: No separate initial report appears in the current Arkansas nonprofit formation and foreign-authority workflow reviewed; confirm the entity-specific task list after filing. Unresolved: Obtain written Secretary of State confirmation that no separate domestic or foreign nonprofit initial report is required. Why the official evidence is insufficient: A material negative cannot be established solely from omission in the formation and portal materials. Needed to resolve: Arkansas Secretary of State, Business and Commercial Services; written instruction or live entity-task screen. Risk if this is treated as settled: An absolute negative could cause a newly formed or foreign nonprofit to miss an account-generated filing, while an absolute positive would create a nonexistent filing burden.
- Tennessee initial report recommended, not required
- Alaska initial report required
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas Secretary of State, Business and Commercial Services and 3 more
View official sources (4)
File the Secretary of State nonprofit annual report by August 1 each year. The filing is free online or on paper and is separate from charity annual reporting, franchise tax, and income-tax returns.
- Deadline
- August 1 annually.
- Fee
- No charge.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Annual
- How to comply
- File online through the nonprofit annual-report service or submit the current paper report.
- Official form or portal
- Nonprofit Corporation Annual Report 2026 — https://www.sos.arkansas.gov/uploads/bcs/Nonprofit_Corporation_Annual_Report_2026.pdf
Applies to: Domestic and registered foreign Arkansas nonprofit corporations.
- Do not substitute the CR-03 charity report, a federal Form 990, or a franchise-tax return for this report.
- Failure to file can place the entity out of compliance and contribute to administrative-dissolution or foreign-revocation exposure.
- Texas annual or biennial report required in some cases
- Alabama annual or biennial report required
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 3 more
View official sources (4)
The current report requests the registered agent and office, principal office, officers, and at least three directors. Optional federal tax-status information does not replace any required state field.
- Deadline
- With the August 1 annual report and when an event-specific change filing is otherwise required.
- Fee
- No annual-report fee; separate amendment or fictitious-name fees may apply.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Annual and event-triggered
- How to comply
- Complete every required field and use separate change forms where continuous or prompt updating is required.
- Official form or portal
- Nonprofit Corporation Annual Report 2026 — https://www.sos.arkansas.gov/uploads/bcs/Nonprofit_Corporation_Annual_Report_2026.pdf
Applies to: Domestic and registered foreign nonprofit corporations filing the annual report.
- An annual report is not a substitute for Articles amendments or tax-account changes.
- An incomplete or inaccurate report can be rejected and can create status, notice, banking, or grant problems.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 1 more
View official sources (2)
Use the designated no-fee agent or principal-office change process and the applicable amendment, fictitious-name, or correction filing. Do not assume the next annual report validates a charter change.
- Deadline
- Promptly after the change; before representing a charter change as effective.
- Fee
- Agent and principal-office changes: no fee; nonprofit amendment: $45 online or $50 paper; fictitious name: $22.50 online or $25 paper.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Event-triggered
- How to comply
- File the current entity-specific form online or on paper.
- Official form or portal
- DO-03; principal-office change; NPD-2; DN-18 — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Applies to: A domestic or foreign nonprofit whose public information or charter changes between annual reports.
- Internal officer or director elections generally remain in minutes unless a report or other filing requests current information.
- Unreported changes can cause inaccurate records, missed service, and ineffective charter amendments.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
Obtain the required internal approval and file the correct amendment, restatement, or correction. Old-code and 1993-Act corporations use different nonprofit forms where the Secretary of State identifies them separately.
- Deadline
- Before the public charter change is treated as effective; correction when the error is discovered.
- Fee
- NPD-2: $45 online or $50 paper; NPD-2A old-code amendment: $50 paper; other correction or restatement fees are form-specific.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Event-triggered
- How to comply
- Use the act-specific form and attach the approval statement required by the form.
- Official form or portal
- NPD-2 or NPD-2A and applicable correction/restatement form — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Applies to: A domestic nonprofit changing a filed provision or correcting a filed document.
- Ordinary bylaw changes remain internal unless the Articles also must change.
- An unfiled charter change is ineffective in the public record; using the wrong act-specific form can cause rejection.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
Check the live corporation record for annual reports, agent, address, and status. Order the appropriate certified record or certificate when formal evidence is required.
- Deadline
- Before a material transaction or whenever status is questioned.
- Fee
- Search is generally public; certified-copy and certificate fees depend on the requested record.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Event-triggered
- How to comply
- Use the official corporation search and records-request process.
- Official form or portal
- Corporation Online Filing System / records requests — https://www.sos.arkansas.gov/business-commercial-services-bcs/for-current-businesses/
Applies to: A nonprofit needing to confirm status or provide evidence to a bank, funder, regulator, or contracting party.
- Secretary of State status is not proof of IRS recognition, charity registration, tax exemption, or local licensing.
- Relying on stale status can delay banking, grants, contracts, licenses, or foreign qualification.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 1 more
View official sources (2)
The 1993 Act authorizes administrative dissolution for specified defaults, including failures involving reports, fees or taxes, and registered-agent maintenance. The corporation receives notice and a statutory 60-day cure period before dissolution.
- Deadline
- Within 60 days after service of the statutory notice, unless the notice identifies an earlier independent filing deadline.
- Fee
- Missing report is free; other taxes, penalties, or filing fees depend on the default.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Event-triggered
- How to comply
- Identify every ground in the notice and file or pay each missing item before the cure period expires.
- Official form or portal
- Entity-specific notice and corporation filing portal — https://www.ark.org/sos/corpfilings/index.php
Applies to: A domestic nonprofit receiving a Secretary of State administrative-dissolution notice.
- Corporate cure does not restore charity, tax, gaming, alcohol, employer, or local accounts automatically.
- Uncured default can result in administrative dissolution and loss of authority except for winding up.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 2 more
View official sources (3)
An administratively dissolved corporation may apply for reinstatement within two years after the effective date of dissolution, cure the grounds, and provide the required Department of Finance and Administration or tax certificate. Reinstatement relates back when approved.
- Deadline
- Within two years after the effective date of administrative dissolution.
- Fee
- Reinstatement and tax-clearance amounts are entity-specific; no universal current nonprofit reinstatement total was confirmed in the public fee table.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services; Arkansas Department of Finance and Administration
- Frequency
- Event-triggered
- How to comply
- Use the entity-specific reinstatement application, cure all defaults, and obtain the required tax clearance.
- Official form or portal
- Entity-specific reinstatement workflow — https://www.sos.arkansas.gov/business-commercial-services-bcs/for-current-businesses/
Applies to: A corporation administratively dissolved under the 1993 Act.
- Voluntary dissolution and old-code corporations can use different procedures; reinstatement does not automatically reopen other agency accounts.
- Missing the statutory window can prevent reinstatement and require legal review of a new entity and asset continuity.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 2 more
View official sources (3)
The Secretary of State must provide written grounds for denial. The corporation may seek judicial review within the statutory 90-day period.
- Deadline
- Within 90 days after service of the denial notice.
- Fee
- Court filing fees vary; no separate Secretary of State appeal fee stated.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State; Arkansas circuit court
- Frequency
- Event-triggered
- How to comply
- Preserve the denial, cure evidence, and file the statutory appeal in the proper court.
- Official form or portal
- Written denial and court filing; no general Secretary of State appeal form.
Applies to: A nonprofit whose reinstatement application is denied.
- Court procedure and venue require case-specific review.
- Failure to appeal timely can make the denial final and eliminate the relation-back restoration path.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
Structural changes and corporate status
Applies when the board or members are approving a major asset sale, merger, or other fundamental change. The approvals are transaction-specific and are not covered by ordinary board action.
Adopt the required plan, obtain board and member or other approvals that apply, preserve notice and voting rights, protect charitable restrictions, and file the transaction-specific public document.
- Deadline
- Before executing or filing the transaction.
- Fee
- Form-specific; current corporation schedule commonly lists $50 paper filings, but exact nonprofit transaction fee must be checked for the chosen form.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services; internal corporate governance; courts
- Frequency
- Event-triggered
- How to comply
- Use the transaction-specific merger, conversion, domestication, amendment, or disposition filing after completing internal approvals.
- Official form or portal
- Applicable form on Corporation Forms, Fees, and Records Requests — https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations
Applies to: A nonprofit considering a merger, conversion, domestication, or sale of all or substantially all assets outside the ordinary course.
- Availability differs by entity type and by old-code or 1993-Act status; federal tax consequences are separate.
- An improperly approved or filed transaction may be ineffective, rejected, or challenged and may misuse restricted assets.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
Foreign nonprofits and structural changes
Applies when a nonprofit incorporated elsewhere transacts business in Arkansas, or when an Arkansas nonprofit contemplates a merger, conversion, domestication, or transfer. Foreign authority carries its own form and fee, the August 1 annual report still applies, and whether a particular structural transaction is available at all remains under verification.
File NPF-1, appoint an Arkansas registered agent, provide principal-office and home-jurisdiction information, and attach the required certificate or evidence before transacting business, unless the activities fall within a statutory exclusion.
- Deadline
- Before transacting business in Arkansas.
- Fee
- $270 online; $300 paper.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- One time; later maintenance
- How to comply
- File online or submit NPF-1 with the required attachment and fee.
- Official form or portal
- NPF-1 — https://www.sos.arkansas.gov/uploads/bcs/NPF-1_2.pdf
Applies to: A nonprofit corporation formed outside Arkansas that will transact business in Arkansas.
- Foreign authority does not replace charity registration, tax accounts, sales-tax permits, employer registration, or local licenses.
- An unauthorized foreign corporation can face statutory limits on maintaining an action and other enforcement until qualified.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
File the free August 1 annual report, maintain the Arkansas registered agent and office, and update the authority record when the legal name, home jurisdiction, duration, or other filed information changes.
- Deadline
- Annual report by August 1; agent maintenance continuous; amendments event-triggered.
- Fee
- Annual report: no charge; amended authority: $300 paper on the current foreign schedule.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Annual and event-triggered
- How to comply
- Use the annual report, agent-change filing, and NPF-1A or current amended-authority form.
- Official form or portal
- NPF-1A and annual report — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/nonprofit-foreign
Applies to: A registered foreign nonprofit corporation.
- Changes to charity, tax, employer, or local records require separate filings.
- Noncompliance can lead to revocation and missed legal notices.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
File the current withdrawal application and preserve an Arkansas service address as required. The current foreign nonprofit schedule lists a $300 paper fee.
- Deadline
- When ending Arkansas authority, after completing necessary winding-up and account work.
- Fee
- $300 paper.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- One time
- How to comply
- Submit the foreign nonprofit withdrawal form and separately close all other agency and local accounts.
- Official form or portal
- Application for Withdrawal of Foreign Nonprofit Corporation — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/nonprofit-foreign
Applies to: A registered foreign nonprofit that will cease transacting business in Arkansas.
- Withdrawal does not close charity, tax, sales-tax, employer, gaming, alcohol, lobbying, campaign, or local accounts.
- Authority and maintenance exposure continue until withdrawal is effective; prior liabilities survive.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 1 more
View official sources (2)
The Secretary of State lists multiple title 4 transaction forms, but not every transaction is available to every nonprofit classification or to corporations under the prior act. Confirm the exact statutory path, approval, fee, and form before implementation.
- Deadline
- Before approving or filing the structural transaction.
- Fee
- Form-specific; no universal nonprofit transaction fee.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Event-triggered
- How to comply
- Obtain an act- and entity-specific determination and use the exact current transaction form.
- Official form or portal
- Corporation Forms, Fees, and Records Requests — https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations
Applies to: A domestic or foreign nonprofit considering a conversion, domestication, merger with another entity type, or transfer of domicile.
- Federal tax qualification, donor restrictions, and Attorney General or court issues remain separate.
- Using an unavailable or incorrect transaction path can cause rejection, ineffective transfer, tax disruption, or charitable-asset misuse.
Verification in progress. Safe approach: Arkansas structural transactions are form- and entity-specific; confirm that the proposed merger, conversion, domestication, or transfer is available before filing. Unresolved: Confirm the contemplated transaction, approval path, and current fee with Business and Commercial Services before public implementation. Why the official evidence is insufficient: Current public forms do not resolve every old-act, 1993-Act, classification, and cross-entity transaction combination. Needed to resolve: Arkansas Secretary of State, Business and Commercial Services; current transaction form and controlling title 4 provision. Risk if this is treated as settled: A universal workflow could direct a nonprofit to an unavailable transaction, wrong approval standard, or unsupported fee.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
Register and manage charitable fundraising
Charity registration before soliciting, the exemptions and their exact conditions, the CR-03 annual financial report due no later than 180 days after fiscal year end, the CPA review and audit levels, and the separate paid-solicitor, fundraising-counsel, professional-telemarketer, and charitable-sales-promotion systems. None of these is satisfied by the corporate annual report, and none of them substitutes for another.
File CR-01 before solicitation begins. The form treats direct mail, telephone, events, paid solicitation, sales promotions, and website or web-banner solicitation as covered methods requiring screening.
- Deadline
- Before soliciting contributions in Arkansas.
- Fee
- No current filing fee is stated on CR-01; do not encode $0 without filing-time confirmation.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services, Charities Division
- Frequency
- Initial; annual financial reporting thereafter
- How to comply
- Submit CR-01 and required governing, tax, financial, and contract documents through the current Charities Division channel.
- Official form or portal
- CR-01 — Charitable Organization Registration Form — https://www.sos.arkansas.gov/uploads/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_7-21-17.pdf
Applies to: Domestic and foreign charitable organizations soliciting contributions in Arkansas, unless a statutory exemption applies.
- Corporate formation, foreign qualification, IRS recognition, and a gaming permit do not substitute unless a specific statutory charity exemption applies.
- Unregistered solicitation can lead to denial, suspension, injunctive relief, civil penalties, or other statutory enforcement.
- Texas charitable solicitation registration not required
- New York charitable solicitation registration required in some cases
Last verified: 2026-08-01
View official sources (3)
Provide the organization’s legal identity, purpose, officers and directors, IRS status, governing documents, prior financial information, solicitation methods, and contracts or arrangements with paid solicitors, fundraising counsel, telemarketers, or charitable-sales-promotion parties as applicable.
- Deadline
- With the initial registration and whenever material registration information changes.
- Fee
- No separate attachment fee stated.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Initial and event-triggered
- How to comply
- Attach the documents requested by CR-01 and use the current Charities Division submission instructions.
- Official form or portal
- CR-01 — https://www.sos.arkansas.gov/uploads/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_7-21-17.pdf
Applies to: A charitable organization filing initial registration.
- Foreign authority, federal Form 990 public disclosure, and professional-fundraiser filings remain separate.
- An incomplete filing can delay registration and make solicitation unlawful until accepted.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
The current Charities Division page continues to post CR-01, but the form is dated 2017 and does not state a filing fee. Historical official guidance stated no fee, but the current filing channel and no-fee status were not affirmatively restated in a current fee schedule.
- Deadline
- Before the initial filing.
- Fee
- Official confirmation not found; do not treat silence as $0.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Initial
- How to comply
- Confirm by email or through the current Charities Division intake before submitting CR-01.
- Official form or portal
- CR-01 and current Charitable Entities page — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities
Applies to: A charitable organization preparing an initial CR-01 filing.
- This uncertainty does not change the pre-solicitation registration trigger.
- An incorrect fee or channel can cause rejection or delay solicitation authorization.
Verification in progress. Safe approach: Register before soliciting; confirm the current CR-01 submission method and fee directly with the Arkansas Charities Division. Unresolved: Confirm the current CR-01 filing channel and whether the initial registration fee is zero with the Charities Division. Why the official evidence is insufficient: Current official evidence does not affirmatively confirm the initial filing fee or final submission channel. Needed to resolve: Arkansas Secretary of State Charities Division; current CR-01 instructions, portal, or written agency confirmation. Risk if this is treated as settled: Publishing “free” or an obsolete filing channel could delay registration and expose the organization to unregistered solicitation.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
File EX-01 with the required IRS, formation, and good-standing materials and select the exact exemption category. Maintain evidence that every condition continues to be satisfied.
- Deadline
- Before relying on the exemption and before solicitation; re-screen when facts change.
- Fee
- No exemption-verification fee stated.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Initial and event-triggered
- How to comply
- Submit EX-01 and supporting documents by the current Charities Division method.
- Official form or portal
- EX-01 — Exempt Organization Verification — https://www.sos.arkansas.gov/uploads/SoS_EX-01_ExemptOrganizationVerification1.pdf
Applies to: Religious, educational, political, governmental, hospital, small volunteer-run, and other organizations claiming an Arkansas solicitation-registration exemption.
- Federal section 501(c)(3) status alone is not a general exemption from Arkansas charity registration.
- Incorrect reliance can result in unregistered solicitation and enforcement.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
Religious organizations must satisfy the federal-exemption and no-inurement conditions; educational entities must meet the stated school, PTA, approval, registration, or accreditation conditions; governmental instrumentalities, licensed nonprofit hospitals, political organizations, and solicitors acting solely for exempt organizations use separate category-specific certifications.
- Deadline
- Before solicitation and whenever the qualifying facts change.
- Fee
- No fee stated.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Continuous screening
- How to comply
- Complete the matching EX-01 category and retain the licenses, approvals, IRS materials, and governance evidence supporting it.
- Official form or portal
- EX-01 — https://www.sos.arkansas.gov/uploads/SoS_EX-01_ExemptOrganizationVerification1.pdf
Applies to: Organizations potentially fitting one of the named exemption categories in EX-01.
- One category does not automatically satisfy another; a hospital license or school approval must be current where required.
- Using a broad label without satisfying the category conditions can cause unregistered solicitation.
Last verified: 2026-08-01
View official source
EX-01 uses a “Less Than $50,000” heading, references not intending to solicit or receive contributions “in excess of $50,000,” and includes an affirmation using “less than $50,000.” It also requires unpaid functions and bars private inurement or payments to officers or members.
- Deadline
- Before solicitation and after any contribution or compensation change.
- Fee
- No fee stated.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual or event-triggered
- How to comply
- Obtain written threshold-boundary confirmation and document contributions, compensation, and IRS return status.
- Official form or portal
- EX-01 — https://www.sos.arkansas.gov/uploads/SoS_EX-01_ExemptOrganizationVerification1.pdf
Applies to: A small charitable organization seeking the volunteer-run exemption.
- The form requests IRS Form 990 or 990-N confirmation and good-standing evidence; the exact $50,000 equality treatment remains unresolved.
- Using the exemption at the boundary or after compensation begins can result in unregistered solicitation.
Verification in progress. Safe approach: The small-charity exemption is limited to volunteer-run organizations near a $50,000 contribution ceiling; confirm treatment at exactly $50,000 before relying on it. Unresolved: Confirm whether exactly $50,000 of contributions qualifies and how noncash contributions are measured. Why the official evidence is insufficient: The current official form uses “less than,” “not in excess of,” and “in excess of” formulations that do not resolve exactly $50,000. Needed to resolve: Arkansas Secretary of State Charities Division; current statute interpretation or written threshold guidance. Risk if this is treated as settled: An incorrect boundary operator could cause a charity at exactly $50,000 to solicit without required registration.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
CR-01 lists website and web-banner solicitation, but the reviewed official materials do not publish a comprehensive passive-website, donor-initiated-gift, platform, or de minimis nexus standard.
- Deadline
- Before directing or accepting a solicitation campaign involving Arkansas.
- Fee
- $0 not established; registration fee requires confirmation if registration applies.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Campaign-specific
- How to comply
- Register before clearly directed Arkansas solicitation and obtain written guidance for borderline online or multistate facts.
- Official form or portal
- CR-01 — https://www.sos.arkansas.gov/uploads/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_7-21-17.pdf
Applies to: A charity using websites, email, social media, crowdfunding, national campaigns, or platforms accessible to Arkansas residents.
- Foreign corporate authority and platform terms are separate analyses.
- Overstating an exemption can lead to unregistered solicitation; overstating nexus can impose an unsupported filing burden.
Verification in progress. Safe approach: Register before directed online solicitation into Arkansas; passive websites, donor-initiated gifts, and multistate platforms require fact-specific confirmation. Unresolved: Request Charities Division guidance for the organization’s actual online solicitation methods and Arkansas contacts. Why the official evidence is insufficient: Current official guidance does not provide a complete internet-solicitation nexus test. Needed to resolve: Arkansas Secretary of State Charities Division; written online-solicitation interpretation. Risk if this is treated as settled: A categorical statement could either permit unlawful solicitation or require registration without an Arkansas nexus.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
Identify the organization and charitable purpose accurately, avoid deceptive statements, honor donor restrictions, maintain contribution and expense records, and make required disclosures and filings.
- Deadline
- At each solicitation and throughout custody and use of contributions.
- Fee
- No separate disclosure fee.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division; Arkansas Attorney General or courts for enforcement as applicable
- Frequency
- Continuous
- How to comply
- Use compliant scripts, written materials, receipts, restricted-fund accounting, and record-retention procedures.
- Official form or portal
- Solicitation materials and campaign records; no single universal form.
Applies to: Charitable organizations and persons soliciting on their behalf.
- Telephone, event, written, and online methods may add method-specific rules.
- Misrepresentation or misuse can support denial, suspension, injunction, civil penalties, restitution, or other enforcement.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 2 more
View official sources (3)
File CR-03 no later than 180 days after the organization’s fiscal year end. This replaced the former August 1 charity-report deadline and is separate from the free corporate annual report due August 1.
- Deadline
- No later than 180 days after fiscal year end.
- Fee
- No annual-report fee stated on CR-03.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual
- How to comply
- Submit CR-03 with the required IRS return, financial statements, contracts, and signatures through the current Charities Division channel.
- Official form or portal
- CR-03 — Annual Financial Report Form, 2026 — https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf
Applies to: Registered charitable organizations that continue to solicit or hold registered status in Arkansas.
- The corporate annual report remains due August 1 even if the charity fiscal-year report is due on another date.
- Late or incomplete reporting can lead to delinquency, loss or suspension of registration, and an inability to solicit lawfully.
- Tennessee charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-08-01
View official sources (3)
Attach the organization’s applicable IRS Form 990, 990-EZ, or 990-N confirmation, provide the requested revenue and expense information, and include current fundraising contracts or other documents identified by the form.
- Deadline
- With the annual CR-03 filing.
- Fee
- No separate attachment fee stated.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual
- How to comply
- Complete CR-03 and attach the applicable federal return or confirmation and contracts.
- Official form or portal
- CR-03 — https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf
Applies to: A registered charity filing CR-03.
- A federal filing extension does not automatically establish an Arkansas extension; use the state extension process.
- Missing attachments can make the filing incomplete and interrupt solicitation authority.
Last verified: 2026-08-01
View official source
The Charities Division may grant an extension for good cause for up to six months. The current form directs the organization to request the extension through the stated agency contact.
- Deadline
- Before the 180-day deadline; extension up to six months.
- Fee
- No extension fee stated.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual when needed
- How to comply
- Submit the written or email extension request with the reason and organization information.
- Official form or portal
- CR-03 — https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf
Applies to: A registered charity unable to complete CR-03 within 180 days after fiscal year end.
- An IRS extension and an Arkansas extension are separate.
- Without a granted extension, the filing remains due under the 180-day rule.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
The 2026 CR-03 requires financial statements reviewed by an independent certified public accountant when contributions are more than $500,000 but less than $1,000,000.
- Deadline
- With the annual CR-03 filing for the applicable fiscal year.
- Fee
- No state filing fee stated; CPA fee is private and varies.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual when threshold met
- How to comply
- Engage an independent CPA and attach the reviewed financial statements to CR-03.
- Official form or portal
- CR-03 — https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf
Applies to: A registered charity whose contributions fall within the stated annual range.
- The exact treatment at $500,000 and $1,000,000 is addressed separately as unresolved.
- Failure to attach the required reviewed statements can make the annual filing incomplete.
- Texas audit and financial statements not yet confirmed
- South Carolina audit and financial statements required
Last verified: 2026-08-01
View official source
The 2026 CR-03 requires audited financial statements prepared by an independent certified public accountant when contributions are more than $1,000,000.
- Deadline
- With the annual CR-03 filing for the applicable fiscal year.
- Fee
- No state filing fee stated; CPA audit cost is private and varies.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual when threshold met
- How to comply
- Engage an independent CPA and attach audited financial statements to CR-03.
- Official form or portal
- CR-03 — https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf
Applies to: A registered charity with annual contributions above $1,000,000.
- The exact treatment at exactly $1,000,000 remains unresolved because the review and audit wording leaves a boundary gap.
- Failure to attach the required audit can make the annual filing incomplete and jeopardize registration.
Last verified: 2026-08-01
View official source
CR-03 states review for contributions more than $500,000 but less than $1,000,000 and audit for contributions more than $1,000,000. It does not assign an attestation level at the two exact boundary values.
- Deadline
- Before the annual financial statements are commissioned and CR-03 is filed.
- Fee
- CPA fee varies; no state fee stated.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual when boundary reached
- How to comply
- Obtain written Charities Division confirmation before choosing the attestation level.
- Official form or portal
- CR-03 — https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf
Applies to: A registered charity whose annual contributions equal exactly $500,000 or exactly $1,000,000.
- Contribution measurement and treatment of in-kind amounts should also be confirmed if material.
- Choosing the wrong level can make the filing incomplete or impose unnecessary professional cost.
Verification in progress. Safe approach: Arkansas requires a CPA review above $500,000 and below $1,000,000 and an audit above $1,000,000; confirm the exact boundary values. Unresolved: Confirm the required financial-statement level at exactly $500,000 and exactly $1,000,000 and the contribution-measurement basis. Why the official evidence is insufficient: The threshold operators create two exact boundary gaps in the current official form. Needed to resolve: Arkansas Secretary of State Charities Division; written interpretation of the current CR-03 thresholds. Risk if this is treated as settled: An incorrect boundary rule could lead to rejection or unnecessary audit expense.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
File PS-01 annually, pay $200, identify charitable clients, and submit the filing at least 15 days before entering the contract or beginning solicitation activity.
- Deadline
- At least 15 days before the contract or solicitation activity; renew annually.
- Fee
- $200 annual registration fee.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual and per engagement
- How to comply
- Submit PS-01 with required attachments and payment.
- Official form or portal
- PS-01 — https://www.sos.arkansas.gov/uploads/bcs/SoS_PS-01_PaidSolicitorAnnualApplicationforRegistration_2-2025.pdf
Applies to: A person or entity soliciting contributions for compensation and not within a statutory exclusion.
- Bona fide employees, fundraising counsel, telemarketers, and sales-promotion parties use different definitions and filings.
- Unregistered compensated solicitation can lead to enforcement against the solicitor and interruption of the charity’s campaign.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
Maintain the required $10,000 surety bond, file the written solicitation contract and campaign materials as required, and submit PS-05 within 90 days after campaign completion and at each anniversary for a campaign continuing more than one year.
- Deadline
- Bond before and during registration; contract before activity; campaign report within 90 days after completion and annually while continuing.
- Fee
- $10,000 bond amount; bond premium varies; no separate PS-05 fee stated.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual and per campaign
- How to comply
- Use the current bond instrument, file the contract, and submit PS-05 with charity and solicitor certifications.
- Official form or portal
- PS-01 and PS-05 — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities
Applies to: A registered paid solicitor and each charitable organization using the solicitor.
- The charity’s own CR-01 and CR-03 filings remain separate.
- Missing security or reports can jeopardize registration and expose both parties to enforcement.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Charities Division and 2 more
View official sources (3)
File FC-01 annually, pay $100, and submit the registration at least 15 days before entering the contract or performing fundraising-counsel services.
- Deadline
- At least 15 days before the contract or services; renew annually.
- Fee
- $100 annual registration fee.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual and per engagement
- How to comply
- Submit FC-01 with the required client and contract information.
- Official form or portal
- FC-01 — https://www.sos.arkansas.gov/uploads/bcs/SoS_FC-01_Fund-raisingCounselAnnualApplicationforRegistration_5-2025.pdf
Applies to: A person who plans, manages, advises, or consults on solicitation for compensation without directly soliciting or controlling contributions, as defined by Arkansas law.
- Fundraising counsel is distinct from a paid solicitor that directly asks for contributions or controls funds.
- Operating without registration can lead to enforcement and campaign interruption.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
File PT-01 within 72 hours after accepting employment, renew annually, and pay the stated $10 fee.
- Deadline
- Within 72 hours after accepting employment; annual renewal.
- Fee
- $10.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Annual and employment-triggered
- How to comply
- Submit PT-01 through the current Charities Division process.
- Official form or portal
- PT-01 — Professional Telemarketer Annual Application for Registration — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities
Applies to: A person meeting the Arkansas professional-telemarketer definition for charitable solicitation.
- Paid solicitor and fundraising-counsel filings remain separate even when the same business performs multiple roles.
- Late or missing registration can create enforcement exposure for the telemarketer and campaign.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
Use CR-04 to identify the parties, goods or services, charitable benefit, promotion period, geographic area, and written agreement before the promotion begins.
- Deadline
- Before the charitable sales promotion begins.
- Fee
- No current promotion-notice fee confirmed.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- Per promotion
- How to comply
- Execute the written agreement and file CR-04 through the current Charities Division channel.
- Official form or portal
- CR-04 — Charitable Sales Promotion Notice and Agreement — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities
Applies to: A charity and commercial business conducting a promotion that represents that purchases or sales benefit the charity.
- Taxable sales, advertising disclosures, and the charity’s own registration remain separate.
- An undisclosed or misleading promotion can trigger charity-registration and consumer-protection enforcement.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Charities Division and 1 more
View official sources (2)
State tax and sales-tax systems
The nonprofit annual report kept apart from franchise tax, the separate Arkansas corporate-income-tax exemption on AR1023CT, and the sales-and-use-tax reality that Arkansas gives no unlimited purchase exemption to every § 501(c)(3). Buying exempt and selling taxable are different questions, and state, city, and county sales taxes are separate layers.
Every nonprofit corporation must screen the free August 1 nonprofit annual report separately from franchise tax. A federal income-tax-exempt nonprofit corporation is listed as exempt from franchise tax, but the corporate annual report still remains due.
- Deadline
- Annual report August 1; franchise-tax screening annually and when tax status changes.
- Fee
- Nonprofit annual report: no charge; franchise tax: exempt when the current federal-exemption condition is met.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Annual
- How to comply
- File the nonprofit annual report and retain evidence of federal income-tax exemption for franchise-tax classification.
- Official form or portal
- Nonprofit annual report and 2026 Corporation Franchise Tax Report — https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/
Applies to: Domestic and foreign Arkansas nonprofit corporations.
- Charity registration, corporate income tax, and federal Form 990 are separate.
- Merging the systems can cause a missed annual report or an incorrect franchise-tax exemption claim.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
The current Arkansas corporation franchise-tax form expressly lists nonprofit corporations that are organizations exempt from federal income tax as exempt from franchise tax.
- Deadline
- While the qualifying federal income-tax exemption remains in effect.
- Fee
- No Arkansas franchise tax under the stated exemption; the free nonprofit annual report remains required.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Annual status screening
- How to comply
- Retain the IRS determination and confirm the Secretary of State tax classification; file the free annual report.
- Official form or portal
- 2026 Corporation Franchise Tax Report — https://www.sos.arkansas.gov/uploads/bcs/Corp1_FT_2026.pdf
Applies to: An Arkansas-registered nonprofit corporation that is an organization exempt from federal income tax.
- Federal recognition does not automatically establish Arkansas corporate-income-tax, sales-tax, or property-tax treatment.
- Incorrect exemption claims can lead to tax, penalties, interest, and revocation exposure.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 1 more
View official sources (2)
The current form ties the nonprofit franchise-tax exemption to federal income-tax exemption. The public materials do not fully explain the first report, minimum tax, retroactive federal recognition, or restoration workflow for a state-law nonprofit outside that condition.
- Deadline
- Before the applicable annual franchise-tax due date and immediately after a federal-status change.
- Fee
- Tax, minimum amount, penalties, and interest require entity-specific confirmation.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- Annual and event-triggered
- How to comply
- Contact the Franchise Tax Section, inspect the entity account, and file any required current corporation report.
- Official form or portal
- Franchise Tax / Annual Report Forms — https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/
Applies to: A state-law nonprofit corporation that does not yet hold, no longer holds, or does not claim federal income-tax exemption.
- The free nonprofit annual report remains due regardless of the unresolved tax classification.
- Assuming exemption can cause tax, penalties, interest, and revocation; assuming tax is due can impose an unsupported burden.
Verification in progress. Safe approach: Federally income-tax-exempt nonprofit corporations are listed as franchise-tax exempt; a nonprofit without that status should confirm its account and filing obligation. Unresolved: Obtain written Franchise Tax Section confirmation for the first taxable year, minimum tax, retroactive recognition, and final-year treatment. Why the official evidence is insufficient: Official public materials do not resolve every non-federally-exempt nonprofit corporation scenario or account-generated tax amount. Needed to resolve: Arkansas Secretary of State Franchise Tax Section and the entity-specific franchise-tax account. Risk if this is treated as settled: An overbroad exemption statement could produce delinquency and revocation, while an overbroad filing statement could impose tax not owed.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
Federal recognition and Arkansas nonprofit incorporation do not by themselves complete the state corporate-income-tax account. Submit AR1023CT and supporting documents to obtain Arkansas exemption treatment.
- Deadline
- After obtaining the documentation requested by the form and before relying on state exemption.
- Fee
- No application fee stated.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Income Tax Administration
- Frequency
- Initial; event-triggered updates
- How to comply
- Submit the current AR1023CT with Articles, bylaws, IRS determination, financial information, and other requested attachments.
- Official form or portal
- AR1023CT — Application for Income Tax Exempt Status — https://www.dfa.arkansas.gov/wp-content/uploads/AR1023CT_ApplicationforIncomeTaxExemptStatus_2025.pdf
Applies to: A nonprofit corporation seeking exemption from Arkansas corporate income tax.
- Franchise-tax exemption, sales-tax exemption, and property-tax exemption are separate determinations.
- Without state approval, the entity can remain subject to corporate-return and tax obligations.
- Texas state income tax exemption application required
- Colorado state income tax exemption required in some cases
Last verified: 2026-08-01
View official sources (3)
An approved exempt organization does not use an ordinary corporate return solely because it exists. It must screen Arkansas-source unrelated business or other taxable income and file the applicable corporate return when required.
- Deadline
- For each tax year; return due under the applicable exempt-organization formula when a filing is required.
- Fee
- No filing fee; tax, penalty, and interest depend on taxable income and filing status.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Income Tax Administration
- Frequency
- Annual
- How to comply
- Maintain the state exemption determination and file AR1100CT or the current applicable return when Arkansas taxable income exists.
- Official form or portal
- Corporation Income Tax Forms — https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/corporation-income-tax/forms/
Applies to: An organization approved as exempt from Arkansas corporate income tax.
- Federal Form 990-T does not itself prove the exact Arkansas amount; Arkansas-source and state-adjustment rules apply.
- Failure to file taxable unrelated business income can cause tax, penalty, interest, and exemption-account issues.
Last verified: 2026-08-01
View official sources (3)
The posted Arkansas instructions state that a required exempt-organization return is due on the fifteenth day of the fifth month after tax-year end; for a calendar-year filer, that is May 15.
- Deadline
- Fifteenth day of the fifth month after tax-year end.
- Fee
- No filing fee; tax, penalty, and interest vary.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Income Tax Administration
- Frequency
- Annual when required
- How to comply
- File the current AR1100CT or successor return and applicable extension through DFA.
- Official form or portal
- AR1100CT and AR1155 instructions — https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/corporation-income-tax/forms/
Applies to: An exempt organization required to file an Arkansas corporation income-tax return.
- Use the current-year form and extension instructions; the 2022 AR1155 source is retained only for the deadline formula.
- Late filing or payment can produce penalties and interest.
Last verified: 2026-08-01
View official sources (2)
The public materials do not provide a complete first-return, protective-return, retroactive-refund, or account-correction workflow for every pending or retroactive exemption case.
- Deadline
- Before the first potentially applicable state return deadline.
- Fee
- Tax, penalty, refund, and filing treatment require account-specific confirmation.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Income Tax Administration
- Frequency
- Event-triggered
- How to comply
- Obtain written DFA guidance and file any protective or amended returns the agency directs.
- Official form or portal
- AR1023CT and Corporation Income Tax Forms — https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/corporation-income-tax/forms/
Applies to: A nonprofit whose AR1023CT or IRS exemption application is pending, whose IRS recognition is retroactive, or whose exemption has changed.
- Franchise-tax treatment must be confirmed separately with the Secretary of State.
- Assuming retroactive relief can create delinquency; unnecessary returns can create conflicting account records.
Verification in progress. Safe approach: Until Arkansas income-tax exemption is approved, confirm whether a protective or ordinary corporate return is required; retroactive IRS recognition does not automatically resolve the state account. Unresolved: Confirm the first Arkansas return period, protective filing, refund, and account-correction treatment with Income Tax Administration. Why the official evidence is insufficient: Current official public guidance does not resolve all pending-application and retroactive-recognition scenarios. Needed to resolve: Arkansas DFA Income Tax Administration; written account-specific guidance and current AR1023CT instructions. Risk if this is treated as settled: Assuming no filing can create penalties and interest; assuming a return is required can create an unnecessary or inconsistent account.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Ordinary charitable status does not create a universal buyer-side sales-and-use-tax exemption. Purchases are taxable unless a named statutory exemption, resale treatment, or current qualified-nonprofit certificate applies.
- Deadline
- Before each purchase claimed as exempt.
- Fee
- No general nonprofit exemption fee; specific certificate or account requirements vary.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration
- Frequency
- Transaction-specific
- How to comply
- Identify the exact statutory exemption and provide the required certificate or DFA approval to the seller.
- Official form or portal
- GR-39 and sales-tax guidance — https://codeofarrules.arkansas.gov/Rules/Rule?chapterID=33&levelType=section&partID=971§ionID=63026&subChapterID=241&subPartID=9369&titleID=26
Applies to: Nonprofits purchasing goods or taxable services in Arkansas.
- Federal section 501(c)(3) recognition is relevant to the 2025 qualified-nonprofit exemption but is not sufficient by itself.
- Unsupported exemption claims can create use-tax liability, penalties, and interest.
- Texas sales tax when you buy application required
- Connecticut sales tax when you buy required in some cases
Last verified: 2026-08-01
View official sources (3)
Act 1007 creates a limited purchase exemption for a “qualified nonprofit organization.” The organization must apply to DFA and obtain the required certificate before making qualifying exempt purchases.
- Deadline
- Before claiming the exemption on a purchase; re-screen annually if budget or activities change.
- Fee
- No application fee confirmed.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration
- Frequency
- Application and continuous eligibility
- How to comply
- Apply through the current DFA exemption-certificate process and give the certificate to sellers for qualifying purchases.
- Official form or portal
- Act 1007 of 2025 and DFA 2025 transition guidance — https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2025%2F2025R&file=1007.pdf&path=%2FACTS%2F2025R%2FPublic%2F
Applies to: A section 501(c)(3) organization with an annual operating budget below $200,000 that provides community-based charitable services in Arkansas to residents in need.
- The budget operator is “less than $200,000”; not every 501(c)(3) qualifies.
- Using the exemption without qualification or a certificate can create tax, penalty, and interest liability.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
The exemption does not apply to the specifically excluded categories, including motor vehicles, motorboats, aircraft, alcoholic beverages, tobacco products, computers, building materials, household appliances, mobile or cellular telephones, all-terrain vehicles, and televisions.
- Deadline
- At each proposed exempt purchase.
- Fee
- Tax applies at the ordinary state and local rates when no other exemption applies.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration
- Frequency
- Transaction-specific
- How to comply
- Compare each purchase to the statutory exclusion list and retain invoices and exemption documentation.
- Official form or portal
- Act 1007 of 2025 — https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2025%2F2025R&file=1007.pdf&path=%2FACTS%2F2025R%2FPublic%2F
Applies to: A qualified nonprofit organization using the Act 1007 purchase exemption.
- Another transaction-specific exemption may apply independently; Act 1007 is not the only possible exemption.
- Using the certificate for excluded property can create tax, penalty, and certificate-revocation exposure.
Last verified: 2026-08-01
View official source
GR-39 generally exempts a charity’s noncompetitive sales when members conduct the sale, all proceeds go to the charity, the sale is not a continuing activity and occurs no more than three times per year, and the purchaser’s dominant motive is to contribute.
- Deadline
- Before each fundraising-sales program.
- Fee
- No exemption-application fee stated; tax permit may be required when the conditions are not met.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration
- Frequency
- Event-triggered
- How to comply
- Document the event frequency, workers, proceeds, purchaser motive, and absence of commercial competition.
Applies to: A charitable organization selling goods, admissions, food, or services.
- Specific rules and examples apply to hospital shops, thrift or gift shops, fairs, sports concessions, fireworks, admissions, and other activities.
- An event that fails the conditions can create seller-registration, collection, filing, and remittance duties.
Last verified: 2026-08-01
View official source
Register for an Arkansas sales-and-use-tax account, collect state and applicable local tax, file ET-1 returns, and remit tax. The public registration page posts a $50 permit fee, subject to filing-time confirmation.
- Deadline
- Before making taxable sales.
- Fee
- $50 permit fee shown on the registration page; confirm at filing.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration
- Frequency
- Initial and recurring
- How to comply
- Register through DFA or ATAP and file ET-1 at the assigned frequency.
- Official form or portal
- Sales-and-use-tax account registration and ET-1 — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/register-for-a-tax-account/
Applies to: A nonprofit making taxable retail sales that do not fit a charitable-sale or other exemption.
- Purchase exemption and resale treatment do not eliminate seller obligations on taxable retail sales.
- Failure to register, collect, or remit can produce tax, penalties, interest, liens, and enforcement.
- Tennessee sales tax when you sell required in some cases
- Minnesota sales tax when you sell required
Last verified: 2026-08-01
View official sources (4)
Taxability depends on the item, event frequency, competitive character, sales channel, and specific statutory exemption. Event promoters and vendors can have separate registration and remittance duties.
- Deadline
- Before each event or new sales channel.
- Fee
- Tax and permit fees depend on the transaction and account status.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration
- Frequency
- Event-triggered
- How to comply
- Classify each sale under GR-39, the special-event guidance, and current sales-tax rules before pricing or advertising.
- Official form or portal
- Special Event Sales Tax Information — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/special-event-sales-tax-info/
Applies to: A nonprofit conducting retail or fundraising activity through events or recurring sales channels.
- Alcohol, lodging, rental, prepared-food, local, and marketplace taxes may add separate duties.
- Incorrect classification can cause undercollection, assessments, penalties, or event disruption.
Last verified: 2026-08-01
View official sources (3)
Arkansas administers state and local sales taxes together. A taxable seller must apply the applicable city and county rates and sourcing rules rather than using only the state rate.
- Deadline
- With each taxable transaction and return.
- Fee
- Rates vary by location.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration; local taxing jurisdictions
- Frequency
- Recurring
- How to comply
- Use current DFA rate and sourcing information and report through the assigned sales-tax account.
- Official form or portal
- Sales and Use Tax FAQs — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-faqs/
Applies to: A nonprofit making taxable sales sourced to Arkansas locations.
- Local lodging, prepared-food, advertising-and-promotion, or mixed-drink taxes can use separate local rules and returns.
- Undercollection can create seller liability, penalties, and interest.
Last verified: 2026-08-01
View official sources (2)
Remote sellers and marketplace facilitators can have Arkansas registration, collection, and remittance duties. Marketplace collection may shift the collection function but does not necessarily close the nonprofit’s own tax-account or recordkeeping duties.
- Deadline
- Before remote or marketplace sales and whenever economic-nexus facts change.
- Fee
- Registration and tax treatment depend on current nexus and marketplace rules.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration
- Frequency
- Continuous screening
- How to comply
- Review the current remote-seller page and obtain written classification for material multistate activity.
- Official form or portal
- Remote Sellers and Marketplace Facilitators — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/
Applies to: A nonprofit selling taxable goods or services into Arkansas from outside the state or through a marketplace.
- The exact current economic-nexus threshold and marketplace exceptions should be rechecked before publication or implementation.
- Failure to collect or report can create tax, penalty, and interest exposure.
Last verified: 2026-08-01
View official sources (2)
Property tax and local assessment
Applies to a nonprofit that owns, leases, or uses real or personal property in Arkansas. Exemption depends on qualifying ownership and exclusive qualifying use rather than federal tax status, and the assessor for the property’s own county controls the application, the deadline, and the appeal path.
Arkansas constitutional and statutory exemptions focus on the qualifying charitable, religious, educational, cemetery, or other use. Federal section 501(c)(3) recognition does not automatically exempt a parcel.
- Deadline
- Before the applicable assessment and exemption deadline and whenever use changes.
- Fee
- County process and any fee vary; no universal state filing fee confirmed.
- Filing agency
- Applicable Arkansas county assessor
- Responsible party
- County assessor; Arkansas Assessment Coordination Division for statewide administration
- Frequency
- Annual screening
- How to comply
- Apply or provide documentation to the county assessor and identify the exemption category and actual property use.
- Official form or portal
- Current county exemption application and statewide law — https://bentoncountyar.gov/assessor/wp-content/documents/sites/39/2026/06/Exemption-Letter.pdf
Applies to: A nonprofit owning or using real or personal property in Arkansas.
- County procedures vary; do not generalize one county’s form or deadline statewide.
- Unsupported exemption claims can result in assessment, interest, penalties, and loss of appeal rights.
- Tennessee property tax exemption required
- North Carolina property tax exemption required
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 2 more
View official sources (3)
Buildings and grounds used exclusively for public charity and not leased or otherwise used for profit are within the statutory charitable category. Actual use, income, rent, fees, and parcel-by-parcel facts control.
- Deadline
- Continuously during the assessment year.
- Fee
- No universal fee.
- Filing agency
- Applicable Arkansas county assessor
- Responsible party
- County assessor; Arkansas courts
- Frequency
- Annual and continuous
- How to comply
- Maintain use records, leases, program descriptions, revenue information, and parcel documentation for assessor review.
- Official form or portal
- County exemption application and Ark. Code Ann. § 26-3-301.
Applies to: A nonprofit claiming the charitable-property exemption.
- Religious, educational, cemetery, hospital, and other categories have their own text and case-specific standards.
- Commercial, leased, or nonqualifying use can result in full or partial taxation.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 2 more
View official sources (3)
Act 497 extends exemption treatment to qualifying motor vehicles used exclusively for public charity and leased for at least 12 months by a public charity, subject to the enacted conditions.
- Deadline
- For assessment years beginning January 1, 2026, and before the county assessment deadline.
- Fee
- $0 not stated; county process varies.
- Filing agency
- Applicable Arkansas county assessor
- Responsible party
- County assessor
- Frequency
- Annual
- How to comply
- Provide the assessor with the lease term, ownership, exclusive-use, and charitable-purpose evidence.
- Official form or portal
- Act 497 of 2025 — https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2025%2F2025R&file=497.pdf&path=%2FACTS%2F2025R%2FPublic%2F
Applies to: A public charity using a motor vehicle under the Act 497 exemption beginning with the 2026 assessment year.
- This is a property-tax rule, not a sales-tax or vehicle-registration exemption.
- Claiming the exemption outside the statutory vehicle, use, or lease conditions can lead to assessment and interest.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
Business personal property is assessed annually through the county assessor, generally during the January 1 through May 31 assessment period. Do not omit a property list merely because the organization is nonprofit unless the assessor confirms exemption treatment.
- Deadline
- By May 31 annually under the statewide assessment period.
- Fee
- No universal filing fee; late-assessment consequences may apply.
- Filing agency
- Applicable Arkansas county assessor
- Responsible party
- County assessor; Arkansas Assessment Coordination Division
- Frequency
- Annual
- How to comply
- List taxable personal property with the county assessor and separately submit exemption evidence.
- Official form or portal
- Personal Property Assessment — https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/personal-property/
Applies to: A nonprofit owning taxable business personal property in Arkansas.
- County forms and exemption documentation vary.
- Failure to assess can create penalties and estimated assessments.
Last verified: 2026-08-01
View official sources (2)
Current official sources emphasize actual use and profit but do not create one statewide formula for partial exemption, vacancy, construction, mixed parcels, or every lease arrangement.
- Deadline
- Before claiming exemption and whenever use or tenancy changes.
- Fee
- County-specific; no universal fee.
- Filing agency
- Applicable Arkansas county assessor
- Responsible party
- County assessor
- Frequency
- Annual and event-triggered
- How to comply
- Provide the full facts to the county assessor and obtain a written parcel-level determination.
- Official form or portal
- County exemption application — https://bentoncountyar.gov/assessor/wp-content/documents/sites/39/2026/06/Exemption-Letter.pdf
Applies to: A nonprofit property with both exempt and nonexempt use, rental income, fees, vacancy, construction, or future intended use.
- One county’s determination does not bind another county.
- Overstating exemption can produce unexpected assessments, interest, and missed appeal deadlines.
Verification in progress. Safe approach: Property used exclusively for qualifying purposes may be exempt; mixed, leased, income-producing, vacant, or transitional property requires county-assessor review. Unresolved: Obtain the county assessor’s written treatment of the actual ownership, lease, income, and use pattern. Why the official evidence is insufficient: Mixed, leased, vacant, and income-producing property requires parcel-specific local fact finding. Needed to resolve: The assessor for the county where the property is located and the current local exemption application. Risk if this is treated as settled: A statewide categorical rule could cause an incorrect exemption claim and loss of appeal rights.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas General Assembly and 2 more
View official sources (3)
Arkansas property-tax disputes generally proceed from county assessor review to the county equalization board, then county court, and then circuit court under the applicable deadlines.
- Deadline
- Local and statutory deadlines apply after notice of assessment or denial.
- Fee
- Local and court fees vary.
- Filing agency
- Applicable Arkansas county assessor
- Responsible party
- County assessor; County Equalization Board; county court; circuit court
- Frequency
- Event-triggered
- How to comply
- File each appeal at the correct level and preserve valuation, use, and exemption evidence.
- Official form or portal
- Arkansas Assessment Coordination Division guidance — https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/
Applies to: A property owner disputing valuation, classification, or denial of exemption.
- Exact dates, forms, and hearing schedules vary by county and year.
- Missing a level or deadline can forfeit review.
Last verified: 2026-08-01
View official sources (2)
Exemption is locally administered. Current county forms can require organization documents, IRS materials, leases, income information, parcel descriptions, annual updates, and change notices, but no one statewide application deadline was confirmed for every county.
- Deadline
- County-specific; confirm before the annual assessment cycle closes.
- Fee
- Varies by county.
- Filing agency
- Applicable Arkansas county assessor
- Responsible party
- County assessor
- Frequency
- Annual or event-triggered
- How to comply
- Obtain the current form and written deadline from the assessor for each parcel.
- Official form or portal
- Representative Benton County application — https://bentoncountyar.gov/assessor/wp-content/documents/sites/39/2026/06/Exemption-Letter.pdf
Applies to: A nonprofit applying for or maintaining property-tax exemption in an Arkansas county.
- The statewide legal standard remains distinct from county filing mechanics.
- Using another county’s procedure can produce a late or incomplete exemption claim.
Verification in progress. Safe approach: Apply through the county assessor and use that county’s current form and deadline; another county’s procedure is only an example. Unresolved: Confirm application, renewal, annual property-list, and change-of-use deadlines with the assessor for the property’s county. Why the official evidence is insufficient: County forms, deadlines, and renewal practices vary and were not comprehensively published statewide. Needed to resolve: The county assessor for each parcel and the current local exemption form. Risk if this is treated as settled: A false statewide deadline could cause a late application or loss of exemption for the assessment year.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Hire and pay workers
Applies when the organization pays anyone for services. Withholding, unemployment insurance, and workers’ compensation are three separate systems with three separate triggers, and the unemployment threshold never stands in for the workers’ compensation one. Arkansas workers’ compensation treatment for nonprofits is still under verification.
Register the employer withholding account through DFA or ATAP before payroll and withhold Arkansas income tax from covered wages.
- Deadline
- Before the first covered payroll.
- Fee
- No registration fee stated.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Income Tax Administration
- Frequency
- Initial and recurring
- How to comply
- Register through ATAP and use the assigned withholding account for returns and payments.
- Official form or portal
- Arkansas Taxpayer Access Point / Withholding Tax Branch — https://www.dfa.arkansas.gov/online-services/businesses/
Applies to: A nonprofit employer paying wages subject to Arkansas income-tax withholding.
- Federal payroll registration and unemployment registration are separate.
- Failure to register, withhold, or remit can create tax, penalty, interest, and responsible-person exposure.
Last verified: 2026-08-01
View official sources (3)
File and pay at the monthly, annual, or other frequency assigned by DFA and complete the annual reconciliation and wage statements required by current instructions.
- Deadline
- At the current due dates for the assigned filing frequency.
- Fee
- No filing fee; tax, penalties, and interest apply for delinquency.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Income Tax Administration
- Frequency
- Recurring
- How to comply
- Use ATAP or the current DFA-approved return and payment method.
- Official form or portal
- Withholding Tax Due Dates and Instructions — https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/withholding-tax-branch/due-dates/
Applies to: A registered Arkansas withholding employer.
- Payroll-service use does not transfer the employer’s legal responsibility.
- Late filing or payment can create penalties, interest, and collection action.
Last verified: 2026-08-01
View official sources (3)
The employer handbook states that coverage can arise when one or more individuals perform services for some portion of ten or more days in the current or preceding calendar year. Nonprofit status does not eliminate the need to screen coverage.
- Deadline
- When the liability threshold is met; register promptly.
- Fee
- No registration fee stated.
- Filing agency
- Arkansas Division of Workforce Services
- Frequency
- Initial and continuous screening
- How to comply
- File DWS-ARK-201 and provide the nonprofit and federal-exemption information requested.
- Official form or portal
- DWS-ARK-201 — Status Report — https://dws.arkansas.gov/wp-content/uploads/DWS-ARK-201.pdf
Applies to: An employing unit, including a nonprofit, meeting the Arkansas employer-liability test.
- Coverage exclusions and special rules for churches, ministers, students, and other services require fact-specific review.
- Failure to register can produce back contributions, interest, penalties, benefit charges, and collection action.
- Texas unemployment insurance required in some cases
- Ohio unemployment insurance required in some cases
Last verified: 2026-08-01
Official sources: Arkansas Division of Workforce Services and 2 more
View official sources (3)
File the employer status report, disclose section 501(c)(3) status and predecessor information, and maintain the electronic employer account for quarterly reports, payments, notices, and benefit charges.
- Deadline
- Promptly after employing workers or acquiring a covered operation.
- Fee
- No registration fee stated.
- Filing agency
- Arkansas Division of Workforce Services
- Frequency
- Initial and continuous
- How to comply
- Submit DWS-ARK-201 and use Tax21 for account administration.
- Official form or portal
- DWS-ARK-201 and Tax21 — https://www.workforce.arkansas.gov/Tax21
Applies to: A nonprofit that has workers or needs a DWS liability determination.
- Withholding, new-hire reporting, and workers’ compensation use separate agencies and accounts.
- Missing or inaccurate registration can delay liability determinations and create retroactive charges.
Last verified: 2026-08-01
Official sources: Arkansas Division of Workforce Services and 2 more
View official sources (3)
The organization may use the ordinary contribution method or elect to reimburse the fund for benefits attributable to its service. The current nonprofit election form requires the election within 30 days after liability is determined.
- Deadline
- Within 30 days after the liability determination.
- Fee
- No election fee stated; reimbursement and security amounts vary.
- Filing agency
- Arkansas Division of Workforce Services
- Frequency
- Initial election; ongoing until changed under governing rules
- How to comply
- File DWS-ARK-201A and satisfy any security or payment conditions imposed by DWS.
- Official form or portal
- DWS-ARK-201A — Nonprofit Organization Election — https://dws.arkansas.gov/wp-content/uploads/DWS-ARK-201A.pdf
Applies to: A nonprofit exempt under IRC § 501(a) as an organization described in § 501(c)(3) that becomes liable for Arkansas unemployment coverage.
- Reimbursement financing is not an exemption from quarterly reporting or benefit liability.
- Missing the election window can leave the organization on the contribution method and change cash-flow and benefit-charge exposure.
Last verified: 2026-08-01
Official sources: Arkansas Division of Workforce Services and 1 more
View official sources (2)
The public form and older handbook establish the financing choice, but current security amounts, advance-payment dates, minimum election duration, revocation timing, and treatment of benefit charges were not all confirmed from one current accessible source.
- Deadline
- Before making or revoking the election and before any security or advance-payment deadline.
- Fee
- Security and reimbursement amounts are account-specific.
- Filing agency
- Arkansas Division of Workforce Services
- Frequency
- Event-triggered and recurring
- How to comply
- Obtain a written DWS financing schedule and review the current DWS-ARK-201A instructions.
- Official form or portal
- DWS-ARK-201A and Employer Handbook — https://dws.arkansas.gov/wp-content/uploads/DWS-ARK-201A.pdf
Applies to: A nonprofit considering or maintaining reimbursement financing.
- Quarterly wage reporting continues under either financing method.
- An uninformed election can create large, unpredictable reimbursement obligations or missed security deadlines.
Verification in progress. Safe approach: A qualifying 501(c)(3) may elect reimbursement financing, but obtain the current DWS security, duration, and payment terms before choosing it. Unresolved: Confirm the election term, security formula, advance-payment dates, revocation window, and benefit-charge rules with DWS. Why the official evidence is insufficient: Current accessible official evidence is fragmented or technically restricted for security, duration, revocation, and advance-payment details. Needed to resolve: Arkansas Division of Workforce Services, Employer Accounts; current DWS-ARK-201A instructions and written account determination. Risk if this is treated as settled: Overstating flexibility or omitting security can create substantial unbudgeted benefit-charge exposure.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas Division of Workforce Services and 2 more
View official sources (3)
File quarterly wage and contribution reports for the prior calendar quarter. The employer handbook lists April 30, July 31, October 31, and January 31 due dates.
- Deadline
- April 30, July 31, October 31, and January 31.
- Fee
- No filing fee; contributions, reimbursements, penalties, and interest vary.
- Filing agency
- Arkansas Division of Workforce Services
- Frequency
- Quarterly
- How to comply
- File through Tax21 or the current DWS-approved method.
- Official form or portal
- Tax21 and Employer Handbook — https://www.workforce.arkansas.gov/Tax21
Applies to: A registered unemployment-insurance employer, including a reimbursing nonprofit.
- Reimbursing employers still report wages even when no contribution rate is paid.
- Late or missing reports can create penalties, estimated wages, interest, and account delinquency.
Last verified: 2026-08-01
Official sources: Arkansas Division of Workforce Services and 2 more
View official sources (3)
The current AWCC basic-facts page states the general rule that most employers with three or more employees need coverage, while an older official brochure states that employment by nonprofit, religious, charitable, or relief organizations is outside the law. Do not apply either statement categorically without current confirmation.
- Deadline
- Before the first potentially covered employee begins work and whenever the workforce changes.
- Fee
- Insurance premium varies; no universal state filing fee.
- Filing agency
- Arkansas Workers’ Compensation Commission
- Responsible party
- Arkansas Department of Labor and Licensing, Arkansas Workers’ Compensation Commission
- Frequency
- Continuous screening
- How to comply
- Obtain a written AWCC or insurer determination and secure coverage before work when required.
- Official form or portal
- Workers’ Compensation Basic Facts and Q&A Brochure — https://labor.arkansas.gov/workers-comp/awcc-about-us/basic-facts/
Applies to: An Arkansas nonprofit with employees, officers, volunteers, casual workers, or contractors.
- Employee count, industry, nonprofit status, religious status, officer elections, volunteers, and contractor classification can change the result.
- Operating without required coverage can create uninsured claims, penalties, stop-work exposure, and personal liability; unnecessary coverage creates avoidable cost.
Verification in progress. Safe approach: Most Arkansas employers with three or more employees are covered, but an older official brochure states a nonprofit exception; confirm the organization’s current AWCC status before work begins. Unresolved: Obtain current AWCC confirmation of the nonprofit exception, three-employee threshold, and treatment of officers, volunteers, casual workers, and contractors. Why the official evidence is insufficient: Official sources conflict on whether nonprofit employment is excluded from the Workers’ Compensation Law. Needed to resolve: Arkansas Workers’ Compensation Commission; current statute interpretation, insurer underwriting, or written agency determination. Risk if this is treated as settled: A categorical exemption could leave injured workers and the nonprofit uninsured; a categorical mandate could impose unnecessary premiums.
- Texas workers compensation required in some cases
- Pennsylvania workers compensation required
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (4)
Coverage depends on the statutory employment relationship and any applicable exclusion or election. Use actual control, compensation, duties, and organizational facts rather than titles alone.
- Deadline
- Before services begin and whenever duties or compensation change.
- Fee
- Insurance and professional-review costs vary.
- Filing agency
- Arkansas Workers’ Compensation Commission
- Responsible party
- Arkansas Workers’ Compensation Commission; Arkansas Department of Labor and Licensing
- Frequency
- Continuous screening
- How to comply
- Document duties and compensation and obtain AWCC or insurer confirmation for borderline classifications.
- Official form or portal
- Workers’ Compensation Forms and official guidance — https://labor.arkansas.gov/workers-comp/awcc-forms/
Applies to: A nonprofit using unpaid workers, officers, contractors, casual labor, or religious personnel.
- Workers’ compensation, minimum wage, unemployment, and federal tax classifications are separate tests.
- Misclassification can create uninsured claims, wage liability, unemployment assessments, and tax exposure.
Last verified: 2026-08-01
Official sources: Arkansas Workers’ Compensation Commission and 3 more
View official sources (4)
Provide required injury notices, complete employer and insurer reports, post notices, cooperate with medical and claims administration, and maintain proof of coverage or authorized self-insurance.
- Deadline
- Immediately or within the form-specific period after knowledge of an injury; exact deadlines depend on the report.
- Fee
- No general filing fee; claim and insurance costs vary.
- Filing agency
- Arkansas Workers’ Compensation Commission
- Frequency
- Event-triggered
- How to comply
- Use the current AWCC injury, coverage, and employer forms.
- Official form or portal
- AWCC Forms — https://labor.arkansas.gov/workers-comp/awcc-forms/
Applies to: An employer and insurer within the Arkansas workers’ compensation system.
- An unresolved coverage dispute does not eliminate the need to preserve injury evidence and notify the relevant carrier or AWCC.
- Late or missing reporting can delay benefits and produce penalties or claim disputes.
Last verified: 2026-08-01
Official sources: Arkansas Workers’ Compensation Commission and 1 more
View official sources (2)
Report each new or rehired employee to the Arkansas New Hire Reporting Center within 20 days. Electronic reporters may transmit twice monthly under the applicable spacing rule.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee stated.
- Filing agency
- Arkansas Division of Workforce Services
- Responsible party
- Arkansas Division of Workforce Services / Arkansas New Hire Reporting Center
- Frequency
- Per hire
- How to comply
- Report through the current online, file-upload, mail, or fax method.
- Official form or portal
- Arkansas New Hire Reporting guidance — https://dws.arkansas.gov/wp-content/uploads/Updated-Employer-Newsletter-2023-Final.pdf
Applies to: An Arkansas employer hiring or rehiring employees subject to new-hire reporting.
- Multistate employer reporting requires separate designation and federal-state coordination.
- Failure to report can lead to statutory penalties and interfere with child-support enforcement.
Last verified: 2026-08-01
Official source: Arkansas Division of Workforce Services — Arkansas New Hire Reporting
View official source
The current Arkansas minimum wage is $11.00 per hour. Covered employers must also follow state overtime and recordkeeping rules and any more protective federal rule that applies.
- Deadline
- Each pay period and workweek.
- Fee
- $11.00 per hour minimum wage; no filing fee.
- Filing agency
- Arkansas Department of Labor and Licensing
- Responsible party
- Arkansas Department of Labor and Licensing, Labor Standards Division
- Frequency
- Continuous
- How to comply
- Maintain time and payroll records and pay the required regular and overtime rates.
- Official form or portal
- Minimum Wage and Overtime — https://labor.arkansas.gov/labor/labor-standards/minimum-wage-and-overtime/
Applies to: A nonprofit employer within the Arkansas Minimum Wage Act, generally an employer with four or more employees unless an exclusion applies.
- Volunteer, executive, administrative, professional, agricultural, domestic, and other exclusions require actual statutory facts; nonprofit status alone is not a blanket exemption.
- Underpayment can create back wages, liquidated damages, civil penalties, and litigation.
Last verified: 2026-08-01
Official sources: Arkansas Department of Labor and Licensing, Labor Standards Division and 1 more
View official sources (2)
Minimum wage is not the complete employer checklist. Apply state and federal overtime, child-labor, wage-payment, recordkeeping, required notice, and safety rules to the actual workforce and activities.
- Deadline
- Before employing minors or beginning covered work and at each payroll or separation event.
- Fee
- No universal filing fee; penalties and permit fees depend on the rule.
- Filing agency
- Arkansas Department of Labor and Licensing
- Responsible party
- Arkansas Department of Labor and Licensing; U.S. Department of Labor or OSHA where federal law controls
- Frequency
- Continuous and event-triggered
- How to comply
- Use current Labor Standards guidance, required posters, and any child-labor or safety forms.
- Official form or portal
- Labor Standards resources — https://labor.arkansas.gov/labor/labor-standards/minimum-wage-and-overtime/
Applies to: A nonprofit employer with covered workers or minors.
- This report does not catalogue every poster or specialized occupational-safety requirement.
- Noncompliance can cause back wages, penalties, work restrictions, or safety enforcement.
Last verified: 2026-08-01
Official sources: Arkansas Department of Labor and Licensing, Labor Standards Division and 1 more
View official sources (2)
Conduct gaming and alcohol events
Applies when the organization runs a bingo game or raffle, or sells, serves, or auctions alcohol at an event. Gaming takes two steps, organization qualification and then authority for the specific game, and alcohol runs down three different paths depending on who holds the permit. Several conclusions here are still under verification and are qualified in place.
An organization must fit an authorized category, hold the required tax-exempt status, and generally have existed in Arkansas for at least five years before it may obtain an authorized-organization permit.
- Deadline
- Before applying for a bingo or raffle permit.
- Fee
- No separate eligibility fee; permit fees apply.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration, Miscellaneous Tax Section
- Frequency
- Initial and continuous eligibility
- How to comply
- Complete AR-1R-BRLAO-1 and attach the organizational, federal-exemption, history, officer, and location evidence requested.
- Official form or portal
- AR-1R-BRLAO-1 — Application for Licensed Authorized Organization — https://www.dfa.arkansas.gov/wp-content/uploads/AR-1R-BRLAO-1.pdf
Applies to: A nonprofit proposing to conduct bingo or raffles under Arkansas charitable-gaming law.
- The authorized categories and five-year requirement must be applied exactly; Act 305 creates a separate higher-education raffle path.
- An ineligible organization cannot lawfully conduct the game and may face enforcement, tax, and permit consequences.
Last verified: 2026-08-01
View official sources (3)
Obtain the annual licensed authorized-organization permit before conducting games and complete the annual registration process. The current program page lists a $100 permit fee.
- Deadline
- Before gaming begins; renew annually before expiration.
- Fee
- $100 annual permit fee.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Miscellaneous Tax Section
- Frequency
- Annual
- How to comply
- File AR-1R-BRLAO-1 or the current renewal form and maintain the required gaming account and records.
- Official form or portal
- Bingo/Raffle Tax and AR-1R-BRLAO-1 — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/bingo-raffle/
Applies to: A qualifying organization that will conduct recurring bingo or raffles.
- Temporary bingo and raffle permits use separate fees and event limits.
- Operating without a current permit can invalidate the game and expose the organization to penalties and tax assessments.
Last verified: 2026-08-01
View official sources (3)
Use the temporary bingo permit rather than assuming an annual organization permit or raffle authorization covers the event. The current fee is $25.
- Deadline
- Before the temporary bingo event.
- Fee
- $25.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Miscellaneous Tax Section
- Frequency
- Per event or permit period
- How to comply
- File the current temporary bingo permit application and comply with game, worker, prize, proceeds, and record rules.
- Official form or portal
- Temporary Bingo Permit — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/bingo-raffle/
Applies to: A qualifying authorized organization conducting bingo under the temporary-permit path.
- Bingo-face tax, reports, and volunteer restrictions remain separate.
- Unpermitted bingo can constitute unlawful gaming and jeopardize future authorization.
Last verified: 2026-08-01
View official sources (2)
The current program page lists a $25 Class I temporary raffle permit and a $10 Class II temporary raffle permit. Select the class that matches the current statutory and form criteria before ticket sales begin.
- Deadline
- Before advertising or selling tickets.
- Fee
- Class I: $25; Class II: $10.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Miscellaneous Tax Section
- Frequency
- Per raffle or permit period
- How to comply
- File the current class-specific temporary raffle application and retain permit, ticket, prize, and proceeds records.
- Official form or portal
- Bingo/Raffle Tax permit forms — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/bingo-raffle/
Applies to: A qualifying organization conducting a temporary raffle rather than recurring licensed gaming.
- The class definitions, prize limits, ticket methods, and event limits must be read from the current application and rules; bingo authority does not automatically authorize a raffle.
- Using the wrong class or conducting an unpermitted raffle can make the game unlawful and expose the organization to penalties.
Last verified: 2026-08-01
View official sources (2)
Arkansas levies a $0.003 tax on each bingo face. Permit holders must use the required reports, records, bank account, and remittance process for bingo and raffle activity.
- Deadline
- At the form-specific reporting and payment periods.
- Fee
- $0.003 per bingo face; other permit fees separate.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Miscellaneous Tax Section
- Frequency
- Recurring
- How to comply
- File current bingo/raffle tax and activity reports and maintain the dedicated records and account controls.
- Official form or portal
- Bingo/Raffle Tax and ET-397 — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/bingo-raffle/
Applies to: An organization selling or using taxable bingo faces and conducting permitted games.
- Raffles may use different reporting and tax treatment from bingo; preserve the game-specific forms.
- Late or inaccurate reports and tax payments can produce assessments, penalties, interest, suspension, or revocation.
Last verified: 2026-08-01
View official sources (3)
Net receipts above actual game costs must be used for charitable, religious, or philanthropic purposes. Game operation must follow the membership and volunteer rules, and workers may not receive prohibited compensation.
- Deadline
- During every game and when proceeds are disbursed.
- Fee
- No separate filing fee; permit and tax obligations apply.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Miscellaneous Tax Section
- Frequency
- Continuous
- How to comply
- Use the volunteer schedule, dedicated bank controls, and documented charitable disbursements.
- Official form or portal
- ET-391-A and ET-397 — https://www.dfa.arkansas.gov/wp-content/uploads/et391_a.pdf
Applies to: Organizations conducting charitable bingo or raffles and individuals working the games.
- Actual allowable game expenses and worker eligibility are defined by current rules; vendors and distributors are separate licensees.
- Improper compensation or diversion of proceeds can lead to permit loss, restitution, tax, and criminal or civil enforcement.
Last verified: 2026-08-01
View official sources (3)
Manufacturers and distributors use separate DFA licensing and must satisfy their own application, fee, record, and tax rules. An organization permit does not authorize the charity to act as a distributor or manufacturer.
- Deadline
- Before manufacturing, distributing, purchasing from an unlicensed source, or changing vendor activity.
- Fee
- Vendor fee is class-specific and stated on the current application; do not substitute the $100 organization fee.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Miscellaneous Tax Section
- Frequency
- Annual and event-triggered
- How to comply
- Use AR-1R-BRDM-1 and verify vendor licensure before purchasing regulated supplies.
- Official form or portal
- AR-1R-BRDM-1 — https://www.dfa.arkansas.gov/wp-content/uploads/AR-1R-BRDM-1.pdf
Applies to: A charity purchasing bingo equipment, faces, pull tabs, or other regulated gaming supplies, and vendors supplying them.
- Pull tabs, electronic devices, and other products may have additional approval rules.
- Unlicensed supply activity or purchases can jeopardize games, records, and permits.
Last verified: 2026-08-01
View official sources (2)
Act 305 of 2025 creates a separate raffle authority with its own qualifying-entity, duration, tax-exempt, proceeds, and event conditions. Do not use it as a general nonprofit raffle exemption.
- Deadline
- Before conducting an Act 305 raffle and for each event.
- Fee
- Fee treatment depends on implementing forms or rules; no universal fee stated in this fact.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration; qualifying institution
- Frequency
- Per event or statutory authorization
- How to comply
- Confirm qualification and use the current implementing permit or notice process.
- Official form or portal
- Act 305 of 2025 — https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2025%2F2025R&file=ACT305.pdf&path=%2FACTS%2F2025R%2FPublic%2F
Applies to: A qualifying Arkansas institution of higher education or affiliated foundation or organization conducting an athletic fundraising raffle.
- This specialized fact does not apply to ordinary independent charities.
- Using the special path outside its qualifying conditions can make the raffle unlawful.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
The reviewed current public rules and forms do not provide one comprehensive rule resolving every online sales, credit-card, electronic-delivery, mobile-device, or interstate scenario.
- Deadline
- Before offering the electronic or interstate channel.
- Fee
- No fee established; permit and payment-processing costs separate.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Miscellaneous Tax Section
- Frequency
- Channel-specific
- How to comply
- Obtain written DFA approval identifying the game, ticket method, purchaser location, payment method, and delivery method.
- Official form or portal
- Bingo/Raffle Tax and current rules — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/bingo-raffle/
Applies to: A permitted organization considering internet advertising, online ticket sales, electronic payment, electronic delivery, or out-of-state purchasers.
- Online advertising is not necessarily the same as online sale; Act 305 may have separate conditions.
- Unsupported electronic sales can make tickets or the game unlawful and jeopardize the permit.
Verification in progress. Safe approach: Do not sell charitable-gaming chances online, by credit card, electronically, or across state lines without written DFA confirmation for the exact method. Unresolved: Obtain written Miscellaneous Tax Section confirmation for the exact game, channel, payment, purchaser location, and delivery method. Why the official evidence is insufficient: No current comprehensive official guidance was found for all game types and electronic or interstate sales methods. Needed to resolve: Arkansas DFA Miscellaneous Tax Section; current permit condition, rule, or written ruling. Risk if this is treated as settled: An unsupported permission statement could invalidate sales, expose the organization to illegal-gaming enforcement, and jeopardize its permit.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Arkansas charitable bingo and raffle authorization does not create a general charitable-gaming license. The legality of casino-style events, poker, pull tabs, sweepstakes, drawings, door prizes, and auction features depends on the exact consideration, chance, prize, equipment, and permit structure.
- Deadline
- Before advertising, selling entries, or operating the activity.
- Fee
- No universal permit or fee.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration; Arkansas State Police or prosecuting authorities as applicable
- Frequency
- Event-triggered
- How to comply
- Obtain a written agency or legal classification and use a specifically authorized permit if available.
- Official form or portal
- Bingo/Raffle Tax and current charitable gaming rules — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/bingo-raffle/
Applies to: A nonprofit considering a game or promotion outside the clearly permitted bingo or raffle path.
- A no-purchase sweepstakes, free drawing, auction, and licensed raffle may be legally distinct; do not merge them.
- An unauthorized lottery or gambling event can create criminal, civil, tax, and permit consequences.
Verification in progress. Safe approach: A charitable-gaming permit does not authorize every casino-style, poker, pull-tab, sweepstakes, drawing, door-prize, or auction format; confirm the exact activity first. Unresolved: Obtain written classification of the exact event mechanics, consideration, chance, prize, and equipment before launch. Why the official evidence is insufficient: The legality and licensing of non-bingo/non-raffle formats are highly fact-specific and not resolved by the charitable-gaming permit alone. Needed to resolve: Arkansas DFA, current gaming statute or rule, and enforcement authority for the exact activity. Risk if this is treated as settled: Calling an unauthorized lottery a fundraiser could expose the nonprofit and participants to illegal-gambling consequences.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Nonprofit or section 501(c)(3) status does not itself authorize alcohol activity. Use the permit category matching the beverage, sale or service, premises, event duration, and local wet/dry status.
- Deadline
- Before acquiring, advertising, selling, serving, or auctioning alcohol for the event.
- Fee
- Permit-specific; no universal nonprofit fee.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division
- Frequency
- Per event or licensed operation
- How to comply
- Contact ABC, obtain the current packet, and coordinate with any licensed wholesaler, retailer, caterer, premises, and local government required by the permit.
- Official form or portal
- ABC Applications — https://www.dfa.arkansas.gov/office/alcohol-beverage-control/applications/
Applies to: A nonprofit event involving beer, wine, spirits, donated alcohol, an alcohol auction, or a licensed caterer.
- Donated alcohol, a private invitation, or use of a charity’s name does not eliminate the permit analysis.
- Unpermitted activity can lead to seizure, criminal or civil penalties, event shutdown, and permit sanctions.
Last verified: 2026-08-01
View official sources (3)
ABC’s current FAQ identifies a permit allowing beer, wine, and spirits sales for a nonprofit 501(c)(3), but the public pages do not provide one stable complete packet containing every current fee, lead time, annual event limit, food condition, and local-approval requirement.
- Deadline
- Before the event; submit within the lead time stated in the current packet.
- Fee
- Current permit-specific fee requires packet confirmation.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division
- Frequency
- Per event
- How to comply
- Request the current nonprofit temporary-permit packet through ABC’s application-of-interest process.
- Official form or portal
- ABC FAQ and Application of Interest — https://www.dfa.arkansas.gov/office/alcohol-beverage-control/abc-application-of-interest/
Applies to: A section 501(c)(3) or other qualifying nonprofit planning a temporary event with alcohol sales or service.
- Beer-only, wine-only, spirits, festival, private-club, and caterer paths can differ.
- Using an obsolete fee or late application can cause denial or cancellation of alcohol service.
Verification in progress. Safe approach: A nonprofit alcohol event requires the current ABC permit for the beverage and premises; confirm the fee and filing lead time in the current packet. Unresolved: Obtain the current ABC packet and written confirmation for beverage type, dates, premises, fee, food, annual limits, and local approval. Why the official evidence is insufficient: Current public sources do not consolidate the exact permit, fee, lead time, event limits, food requirements, and local approvals. Needed to resolve: Arkansas ABC Division; current event-specific application packet and local approval. Risk if this is treated as settled: An obsolete fee, wrong permit class, or late filing could force event cancellation or unlawful service.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (4)
The ABC rulebook authorizes sealed-bottle wine charitable auctions, places no limit on the amount sold under a permit, limits the same organization to two permits per calendar year, and limits each permit to no more than five days.
- Deadline
- Before the auction; maximum two permits per calendar year; each permit no more than five days.
- Fee
- Current fee requires confirmation from the application packet.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division
- Frequency
- Per auction
- How to comply
- Obtain the wine charitable auction permit and comply with source, possession, sales, tax, age, and premises conditions.
- Official form or portal
- ABC Rulebook and Applications — https://www.dfa.arkansas.gov/wp-content/uploads/ABC_Rulebook.pdf
Applies to: A qualified temporary permittee conducting a charitable auction of sealed bottles of wine.
- The permit is for sealed bottles of wine; spirits, beer, wine pulls, and consumption events may require another path.
- An unpermitted auction or excess permit count can cause enforcement and permit denial.
Last verified: 2026-08-01
View official sources (2)
A licensed off-premises caterer may serve and sell alcohol at qualifying private functions in areas where alcohol sales are lawful. Licensed-premises events remain under the licensee’s permit and operating rules.
- Deadline
- Before contracting and before the event.
- Fee
- Private contract and permit costs vary.
- Filing agency
- Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division
- Responsible party
- Arkansas Alcoholic Beverage Control Division; licensed caterer or premises
- Frequency
- Per event
- How to comply
- Verify the license, premises, beverage source, event authorization, food service, server, and local-law conditions in writing.
- Official form or portal
- ABC Rulebook — https://www.dfa.arkansas.gov/wp-content/uploads/ABC_Rulebook.pdf
Applies to: A nonprofit holding an event at licensed premises or hiring an off-premises caterer or other licensee.
- The charity should not purchase or resell alcohol outside the licensee’s authorized chain.
- Assuming the vendor’s ordinary license covers an off-site or special event can result in unlawful service and sanctions.
Last verified: 2026-08-01
View official sources (2)
State ABC authority does not override local-option restrictions. The legality of possession, sale, service, catering, private-club activity, and permits can depend on the current status and local approval for the exact location.
- Deadline
- Before selecting the venue or applying for the permit.
- Fee
- Local and state fees vary.
- Filing agency
- Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division
- Responsible party
- Arkansas Alcoholic Beverage Control Division; city or county government
- Frequency
- Per event or location
- How to comply
- Confirm the current wet/dry and local-option status with ABC and the applicable city or county and obtain required written approval.
- Official form or portal
- ABC Rulebook and Applications — https://www.dfa.arkansas.gov/office/alcohol-beverage-control/
Applies to: A nonprofit planning alcohol activity in a county, city, or local-option area.
- Different beverage types and private-club paths may have different local-option effects.
- Incorrect location assumptions can make the permit unavailable and the event unlawful.
Verification in progress. Safe approach: Confirm the event location’s current wet/dry and local-option status; an ABC permit does not override local restrictions. Unresolved: Confirm the venue’s current local-option status, required local approval, and beverage-specific restrictions. Why the official evidence is insufficient: Local-option status and its effect on a particular event can change and is not resolved by one statewide source. Needed to resolve: Arkansas ABC Division and the city or county governing the venue. Risk if this is treated as settled: Treating state approval as sufficient could lead to unlawful possession or sale and cancellation of the event.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Local and activity-specific licensing
Applies to particular programs and places rather than to every nonprofit. Arkansas has no single nonprofit business license, so state activity permits and city or county approvals are screened separately, and Little Rock appears here as one municipal example and not as a statewide rule.
Arkansas does not offer one universal nonprofit business license. State boards license particular activities, and most cities issue a privilege or business license. Zoning, occupancy, building, fire, food, alcohol, gaming, and event approvals remain separate.
- Deadline
- Before opening, advertising, contracting, or conducting the regulated activity.
- Fee
- Varies by activity and locality.
- Filing agency
- Applicable Arkansas state or local activity regulator
- Responsible party
- Applicable state board or commission; city or county government
- Frequency
- Initial, renewal, and event-triggered
- How to comply
- Use the Secretary of State screening guidance, contact the city hall for the location, and apply to each activity regulator.
- Official form or portal
- Arkansas Secretary of State Business License FAQ — https://www.sos.arkansas.gov/frequently-asked-questions
Applies to: An Arkansas nonprofit opening a location, providing regulated services, selling goods, or holding events.
- One city’s license does not establish a statewide rule; nonprofit status does not automatically waive local requirements.
- Operating without required state or local authority can cause citations, closure, fines, or loss of program eligibility.
- Texas local business license varies by locality
- West Virginia local business license required
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State and 1 more
View official sources (2)
Little Rock maintains an online business-license application and issues citations for noncompliance. Use it only as a local example and confirm nonprofit exemptions, fees, zoning, occupancy, and renewal for the actual activity.
- Deadline
- Before beginning covered activity in Little Rock; renew as the city requires.
- Fee
- Local fee varies by activity and classification.
- Filing agency
- City of Little Rock, Finance Department
- Frequency
- Local and recurring
- How to comply
- Apply through the Little Rock business-license portal and obtain related zoning or permit approvals.
- Official form or portal
- Business Licenses, Tobacco and Alcohol Permits — https://littlerock.gov/business/licenses-permits/
Applies to: A nonprofit operating or conducting covered business activity within Little Rock.
- Do not apply Little Rock’s license, fee, or exemptions to another Arkansas locality.
- Failure to comply can result in city citations and interruption of operations.
Last verified: 2026-08-01
Official sources: City of Little Rock and 1 more
View official sources (2)
A temporary food establishment operates for no more than 14 consecutive days with one event. Submit EHP-93, preferably at least three business days before the event. The ordinary fee is $5 per operating day; nonprofit organizations are exempt from the fee but remain subject to application and inspection.
- Deadline
- Application at least three business days before the event is recommended by the form; permit before operation; maximum 14 consecutive days.
- Fee
- $5 per operating day; nonprofit fee exemption; inspection still required.
- Filing agency
- Arkansas Department of Health
- Responsible party
- Arkansas Department of Health, Environmental Health
- Frequency
- Per event
- How to comply
- Submit EHP-93 with the menu and operational details and pass local Environmental Health inspection.
- Official form or portal
- EHP-93 — https://healthy.arkansas.gov/wp-content/uploads/EHP-93-Temporary-Permit-Applicaiton-8-5-2024.pdf
Applies to: A nonprofit preparing or selling food at a temporary public event in Arkansas.
- Fee exemption does not waive food-safety rules or inspection; bake-sale and homemade-food exceptions are activity-specific.
- Noncompliance can cause denial or closure of the temporary food establishment.
Last verified: 2026-08-01
Official sources: Arkansas Department of Health and 1 more
View official sources (2)
The Child Care Facility Licensing Act and DHS rules require covered facilities to obtain and maintain a license, pass inspections, meet staffing and safety requirements, and complete background checks.
- Deadline
- Before accepting children or operating the covered facility; renew and report changes as required.
- Fee
- License and background-check fees depend on program and current forms.
- Filing agency
- Arkansas Department of Human Services, Division of Child Care and Early Childhood Education
- Frequency
- Initial, recurring, and event-triggered
- How to comply
- Use the Child Care Licensing Support page and current facility-specific application and minimum licensing requirements.
- Official form or portal
- Child Care Licensing Support — https://humanservices.arkansas.gov/divisions-shared-services/child-care-early-childhood-education/forms-documents/child-care-licensing-support/
Applies to: A nonprofit operating a child-care center, family child-care home, out-of-school-time facility, or other covered child-care program.
- Occasional volunteer child supervision, schools, camps, and licensed residential programs may use different definitions or regulators.
- Unlicensed operation can lead to denial, suspension, revocation, closure, and safety enforcement.
Last verified: 2026-08-01
View official sources (2)
Dissolve and close the organization
Approving dissolution under the act that actually governs the corporation, winding up, giving known claimants at least 120 days, and distributing charitable and restricted assets only as the articles, the donor’s restrictions, the classification rules, and applicable law allow. Filing the articles of dissolution closes the corporation and nothing else.
Use the old-act or 1993-Act approval process that governs the corporation, obtain board, member, or other required approval, and file the matching dissolution form. NPD-4 costs $45 online or $50 paper; old-code form NO-7 is $50 paper.
- Deadline
- After dissolution is authorized and before representing corporate termination as complete.
- Fee
- $45 online or $50 paper for NPD-4; $50 paper for old-code NO-7.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Business and Commercial Services
- Frequency
- One time
- How to comply
- File NPD-4 for a 1993-Act corporation or NO-7 for an old-code corporation with the required approval statement.
- Official form or portal
- NPD-4 or NO-7 — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/
Applies to: A domestic Arkansas nonprofit corporation ending its existence voluntarily.
- Administrative dissolution, merger, and foreign withdrawal use different paths.
- Using the wrong act, approval, or form can cause rejection and leave the corporation active or improperly wound up.
Last verified: 2026-08-01
Official sources: Arkansas Secretary of State, Business and Commercial Services and 2 more
View official sources (3)
Cease ordinary operations except for winding up, collect and protect assets, discharge or provide for liabilities, and follow the statutory claims process. A written known-claim notice may set a deadline of at least 120 days; publication for unknown claims is an optional separate procedure under the Act.
- Deadline
- After dissolution authorization and before final asset distribution.
- Fee
- No state fee for internal plan; notice and professional costs vary.
- Filing agency
- Internal corporate governance
- Responsible party
- Internal corporate governance; Arkansas courts
- Frequency
- One time winding up
- How to comply
- Adopt a written plan, send known-claim notices when used, and document payments, reserves, and distributions.
- Official form or portal
- Plan of dissolution and statutory claim notices; no single state form.
Applies to: A nonprofit that has authorized dissolution.
- Using publication does not eliminate all claims; the claims procedures require exact statutory content and timing.
- Premature distributions can expose directors and recipients to claims and fiduciary liability.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 1 more
View official sources (2)
After liabilities, distribute assets subject to donor restrictions and governing documents. Public-benefit and religious assets must remain dedicated as the statute and section 501(c)(3) provisions require; mutual-benefit distributions can follow different rules.
- Deadline
- Before every dissolution distribution.
- Fee
- No state filing fee; court or professional fees may apply.
- Filing agency
- Internal corporate governance
- Responsible party
- Internal fiduciaries; Arkansas courts; Internal Revenue Service for federal qualification
- Frequency
- One time winding up
- How to comply
- Inventory restrictions, obtain required consents or court relief, document recipient qualification, and preserve the dissolution plan.
- Official form or portal
- NPD-4, Articles, donor instruments, and plan of dissolution.
Applies to: A dissolving public-benefit, religious, mutual-benefit, or federally tax-exempt nonprofit holding remaining assets.
- Corporate classification and old/new act status must be confirmed; restricted assets do not become unrestricted merely because the corporation dissolves.
- Misapplication can lead to restitution, fiduciary liability, injunction, and federal tax consequences.
Last verified: 2026-08-01
Official sources: Arkansas General Assembly and 2 more
View official sources (3)
The reviewed corporate and charity sources require protection of charitable assets but do not publish one universal Attorney General notice or approval form for every dissolution, merger, restriction modification, or cy pres request.
- Deadline
- Before modifying restrictions or transferring the affected assets.
- Fee
- Court and professional fees vary; no universal AG filing fee confirmed.
- Filing agency
- Arkansas Attorney General
- Responsible party
- Arkansas Attorney General; Arkansas courts; internal fiduciaries
- Frequency
- Event-triggered
- How to comply
- Review the donor instrument and obtain Attorney General, court, or legal guidance when modification or transfer may require it.
- Official form or portal
- Articles, donor instruments, plan of dissolution, and court filings as applicable.
Applies to: A nonprofit holding charitable trusts, endowments, donor-restricted property, or assets whose stated purpose can no longer be carried out.
- Ordinary unrestricted operating assets and restricted trust property can require different treatment.
- An unsupported “no approval required” conclusion can facilitate unlawful diversion of charitable assets.
Verification in progress. Safe approach: Restricted charitable assets remain protected; confirm whether the planned transfer or modification requires Arkansas Attorney General or court involvement. Unresolved: Determine whether the specific asset or transaction requires Attorney General notice, consent, court approval, or cy pres relief. Why the official evidence is insufficient: The exact oversight path depends on the restriction, corporate classification, transaction, and requested modification. Needed to resolve: Arkansas Attorney General, the court with trust jurisdiction, and the controlling donor instrument. Risk if this is treated as settled: A categorical no-notice statement could cause diversion of restricted assets and fiduciary liability.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arkansas General Assembly and 2 more
View official sources (3)
Complete the final applicable corporate-income-tax, sales-and-use-tax, withholding, and unemployment reports, pay amounts due, mark final returns where instructed, and submit each agency’s closure or status-change request.
- Deadline
- After the final taxable or payroll period and before account records are abandoned.
- Fee
- No universal closure fee; final tax, contribution, reimbursement, penalty, and interest amounts vary.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration; Arkansas Division of Workforce Services
- Frequency
- One time per account
- How to comply
- Use DFA account closure, final returns, Tax21, and DWS status-change procedures.
- Official form or portal
- DFA Sales Account Closure and DWS Employer Services — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/close-or-update-accounts/
Applies to: A nonprofit dissolving, merging, withdrawing, or ending Arkansas operations.
- Corporate income-tax exemption does not close withholding or sales-tax accounts; a reimbursing UI employer may have later benefit charges.
- Open accounts can continue generating returns, estimates, penalties, notices, or benefit charges after corporate dissolution.
Last verified: 2026-08-01
View official sources (5)
Return or cancel gaming and alcohol permits, file lobbyist and campaign termination reports, obtain charity-registration closure instructions, and close municipal business licenses and other activity permits. Secretary of State dissolution does not perform these actions.
- Deadline
- When the regulated activity ends and before final dissolution records are archived.
- Fee
- Fees and final reports vary by regulator.
- Filing agency
- Applicable Arkansas state or local activity regulator
- Responsible party
- Each issuing state or local regulator
- Frequency
- One time per account
- How to comply
- Use the issuing agency’s termination, surrender, final-report, or closure procedure and retain proof.
- Official form or portal
- Agency-specific forms, including lobbyist termination and local license closure.
Applies to: A nonprofit ending regulated activities or dissolving.
- Professional fundraiser campaigns and restricted assets may require post-closure reporting after the corporate filing.
- Open registrations can continue generating reports, taxes, renewal fees, or enforcement exposure.
Last verified: 2026-08-01
View official sources (5)
Close fundraising and regulatory accounts
The registrations and tax accounts that stay open until they are closed on their own terms: charity registration, the sales-and-use-tax account, and the unemployment account. Each has its own final filing, and corporate dissolution does not end any of them automatically.
The current public forms establish registration and annual reporting but do not publish a complete cancellation form, final CR-03 timing, or treatment of open campaigns and professional-fundraiser contracts.
- Deadline
- Before or promptly after solicitation and Arkansas charitable operations end.
- Fee
- No universal cancellation fee confirmed.
- Filing agency
- Arkansas Secretary of State
- Responsible party
- Arkansas Secretary of State, Charities Division
- Frequency
- One time closure
- How to comply
- Contact the Charities Division, file any final report requested, and terminate professional-fundraiser campaigns and contracts separately.
- Official form or portal
- Charitable Entities page — https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities
Applies to: A registered charity ceasing Arkansas solicitation, dissolving, merging, or withdrawing.
- Foreign withdrawal, corporate dissolution, tax closure, and donor-restricted asset disposition are separate.
- Assuming corporate dissolution closes charity registration can leave delinquent reports or continuing solicitation restrictions.
Verification in progress. Safe approach: Corporate dissolution does not automatically cancel Arkansas charity registration; obtain final-report and closure instructions from the Charities Division. Unresolved: Confirm cancellation notice, final reporting period, document attachments, and effective date with the Charities Division. Why the official evidence is insufficient: No current official cancellation form or complete final-report instruction was located. Needed to resolve: Arkansas Secretary of State Charities Division; written closure instructions or a current cancellation form. Risk if this is treated as settled: An unsupported automatic-closure statement could leave the organization soliciting while delinquent or subject to continuing reports.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Use the DFA account update or closure process. Corporate dissolution, foreign withdrawal, or cessation of fundraising does not automatically close the sales-and-use-tax account.
- Deadline
- Promptly after the change and after the final taxable period.
- Fee
- No separate closure fee stated; final tax, penalty, and interest may be due.
- Filing agency
- Arkansas Department of Finance and Administration
- Responsible party
- Arkansas Department of Finance and Administration, Excise Tax Administration
- Frequency
- Event-triggered
- How to comply
- File the final return, pay amounts due, and submit the account closure or update request.
- Official form or portal
- Close or Update Sales and Use Tax Accounts — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/close-or-update-accounts/
Applies to: A nonprofit ceasing taxable sales or changing ownership, address, filing frequency, or business activity.
- Local permits and municipal tax accounts may require separate closure.
- An open account can continue generating returns, notices, and delinquency.
Last verified: 2026-08-01
View official sources (2)
File the DWS account-termination or status-change information and complete all final quarterly wage reports. Corporate dissolution or tax closure does not automatically terminate the UI account.
- Deadline
- Promptly after employment ends and with the final quarterly report.
- Fee
- No closure fee stated; final contributions or reimbursements may be due.
- Filing agency
- Arkansas Division of Workforce Services
- Frequency
- One time closure
- How to comply
- Use DWS-ARK-236 or the current Tax21 status-change workflow.
- Official form or portal
- DWS employer forms and Tax21 — https://dws.arkansas.gov/workforce-services/unemployment/employer-services/
Applies to: An employer ceasing Arkansas employment, transferring operations, or dissolving.
- Withholding, workers’ compensation, and new-hire accounts close separately.
- An open account can continue generating returns, estimates, notices, and benefit-charge exposure.
Last verified: 2026-08-01
Official sources: Arkansas Division of Workforce Services and 2 more
View official sources (3)
Official Sources
87 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Arkansas Secretary of State, Business and Commercial Services | 2026 Corporation Franchise Tax Report | https://www.sos.arkansas.gov/uploads/bcs/Corp1_FT_2026.pdf | |
| Benton County Assessor | 2026 Property Tax Exemption Application and Information | https://bentoncountyar.gov/assessor/wp-content/documents/sites/39/2026/06/Exemption-Letter.pdf | |
| Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division | ABC Application of Interest | https://www.dfa.arkansas.gov/office/alcohol-beverage-control/abc-application-of-interest/ | |
| Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division | ABC Applications | https://www.dfa.arkansas.gov/office/alcohol-beverage-control/applications/ | |
| Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division | ABC Frequently Asked Questions | https://www.dfa.arkansas.gov/office/alcohol-beverage-control/abc-faqs/ | |
| Arkansas General Assembly | Act 1007 of 2025 — Qualified Nonprofit Sales-and-Use-Tax Exemption | https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2025%2F2025R&file=1007.pdf&path=%2FACTS%2F2025R%2FPublic%2F | |
| Arkansas General Assembly | Act 1147 of 1993 — Arkansas Nonprofit Corporation Act of 1993 | https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F1993%2FPublic%2F1147.pdf | |
| Arkansas General Assembly | Act 305 of 2025 — Higher-Education Athletic Raffles | https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2025%2F2025R&file=ACT305.pdf&path=%2FACTS%2F2025R%2FPublic%2F | |
| Arkansas General Assembly | Act 497 of 2025 — Property-Tax Exemption Amendments | https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2025%2F2025R&file=497.pdf&path=%2FACTS%2F2025R%2FPublic%2F | |
| Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division | Alcoholic Beverage Control | https://www.dfa.arkansas.gov/office/alcohol-beverage-control/ | |
| Arkansas Department of Finance and Administration, Miscellaneous Tax Section | AR-1R-BRDM-1 — Bingo/Raffle Distributor or Manufacturer Application | https://www.dfa.arkansas.gov/wp-content/uploads/AR-1R-BRDM-1.pdf | |
| Arkansas Department of Finance and Administration, Miscellaneous Tax Section | AR-1R-BRLAO-1 — Application for Licensed Authorized Organization | https://www.dfa.arkansas.gov/wp-content/uploads/AR-1R-BRLAO-1.pdf | |
| Arkansas Department of Finance and Administration, Income Tax Administration | AR1023CT — Application for Income Tax Exempt Status | https://www.dfa.arkansas.gov/wp-content/uploads/AR1023CT_ApplicationforIncomeTaxExemptStatus_2025.pdf | |
| Arkansas Department of Finance and Administration, Income Tax Administration | AR1155 Instructions — Corporation Income Tax Return Due Dates and Extensions | https://www.dfa.arkansas.gov/wp-content/uploads/AR1155_Instructions_2022.pdf | |
| Arkansas Department of Finance and Administration / Code of Arkansas Rules | Arkansas Charitable Bingo and Raffle Rules | https://www.dfa.arkansas.gov/office/revenue-legal-counsel/revenue-rules/ | |
| Arkansas Department of Finance and Administration | Arkansas Corporation Income Tax Regulation 1998-1 | https://www.dfa.arkansas.gov/wp-content/uploads/it1998_1.pdf | |
| Arkansas Ethics Commission | Arkansas Ethics Commission Rules | https://www.arkansasethics.com/rules/ | |
| Arkansas Secretary of State | Arkansas Ethics Disclosure System | https://ethics-disclosures.sos.arkansas.gov/ | |
| Arkansas Department of Finance and Administration / Code of Arkansas Rules | Arkansas Gross Receipts Tax Rule GR-39 — Sales by and to Charitable Organizations | https://codeofarrules.arkansas.gov/Rules/Rule?chapterID=33&levelType=section&partID=971§ionID=63026&subChapterID=241&subPartID=9369&titleID=26 | |
| Arkansas General Assembly | Arkansas Law — Constitution, Code, and Acts | https://arkleg.state.ar.us/ArkansasLaw/ | |
| Arkansas Department of Labor and Licensing / Arkansas Secretary of State | Arkansas Minimum Wage Rules | https://www.sos.arkansas.gov/uploads/rulesRegs/Arkansas%20Register/2007/jan_feb_2007/010.14.06-001.pdf | |
| Arkansas Division of Workforce Services | Arkansas New Hire Reporting | https://dws.arkansas.gov/wp-content/uploads/Updated-Employer-Newsletter-2023-Final.pdf | |
| Arkansas Department of Finance and Administration, Arkansas Assessment Coordination Division | Arkansas Property Tax FAQs | https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf | |
| Arkansas Secretary of State, Business and Commercial Services | Arkansas Secretary of State Corporation Online Filing System | https://www.ark.org/sos/corpfilings/index.php | |
| Arkansas Secretary of State | Arkansas Secretary of State Frequently Asked Questions — Business Licenses | https://www.sos.arkansas.gov/frequently-asked-questions | |
| Arkansas Department of Finance and Administration | Arkansas Taxpayer Access Point and Business Registration | https://www.dfa.arkansas.gov/online-services/businesses/ | |
| Arkansas Division of Workforce Services | Arkansas Unemployment Insurance Employer Handbook | https://dws.arkansas.gov/wp-content/uploads/Employer_Handbook_20220811.pdf | |
| Arkansas Department of Finance and Administration, Income Tax Administration | Arkansas Withholding Tax Instructions | https://www.dfa.arkansas.gov/wp-content/uploads/withholdInstructions.pdf | |
| Arkansas Department of Finance and Administration, Excise Tax Administration, Miscellaneous Tax Section | Bingo/Raffle Tax | https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/bingo-raffle/ | |
| City of Little Rock, Finance Department | Business License Closure Form | https://littlerock.gov/government/city-departments/finance/divisions-2/treasury/closure-form/ | |
| City of Little Rock | Business Licenses, Tobacco and Alcohol Permits | https://littlerock.gov/business/licenses-permits/ | |
| Arkansas Secretary of State, Business and Commercial Services | Business Services Frequently Asked Questions | https://www.sos.arkansas.gov/business-commercial-services-bcs/frequently-asked-questions-faqs/business-services-faq/ | |
| Arkansas Ethics Commission | Campaign Finance Training — 2025–2026 Election Cycle | https://www.arkansasethics.com/wp-content/uploads/2025/04/Campaign-Training-2025-2026-1.pdf | |
| Arkansas Secretary of State, Business and Commercial Services, Charities Division | Charitable Entities | https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities | |
| Arkansas Secretary of State, Charities Division | Charitable Registration in Arkansas | https://www.sos.arkansas.gov/uploads/SoS_-CharitableRegistrationInArkansas.pdf | |
| Arkansas Department of Human Services, Division of Child Care and Early Childhood Education | Child Care Licensing Support | https://humanservices.arkansas.gov/divisions-shared-services/child-care-early-childhood-education/forms-documents/child-care-licensing-support/ | |
| Arkansas Department of Finance and Administration, Excise Tax Administration | Close or Update Sales and Use Tax Accounts | https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/close-or-update-accounts/ | |
| Arkansas Department of Finance and Administration, Excise Tax Administration | Consumer Use Tax | https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/consumer-use-tax/ | |
| Arkansas Secretary of State, Business and Commercial Services | Corporation Forms, Fees, and Records Requests | https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/corporations | |
| Arkansas Department of Finance and Administration, Income Tax Administration | Corporation Income Tax Forms | https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/corporation-income-tax/forms/ | |
| Arkansas Secretary of State, Charities Division | CR-01 — Charitable Organization Registration Form | https://www.sos.arkansas.gov/uploads/SoS_CR-01_CharitableOrganizationRegistrationForm_Rev_7-21-17.pdf | |
| Arkansas Secretary of State, Charities Division | CR-03 — Annual Financial Report Form, 2026 | https://www.sos.arkansas.gov/uploads/bcs/SoS_CR-03_AnnualFinancialReportForm_5_2026.pdf | |
| Arkansas Secretary of State, Charities Division | CR-04 — Charitable Sales Promotion Notice and Agreement | https://www.sos.arkansas.gov/uploads/SoS_CR-04_CharitableSalesPromotionNotice.pdf | |
| Arkansas Division of Workforce Services | DWS-ARK-201 — Status Report | https://dws.arkansas.gov/wp-content/uploads/DWS-ARK-201.pdf | |
| Arkansas Division of Workforce Services | DWS-ARK-201A — Nonprofit Organization Election | https://dws.arkansas.gov/wp-content/uploads/DWS-ARK-201A.pdf | |
| Arkansas Department of Health | EHP-93 — Application to Operate a Temporary Food Establishment | https://healthy.arkansas.gov/wp-content/uploads/EHP-93-Temporary-Permit-Applicaiton-8-5-2024.pdf | |
| Arkansas Division of Workforce Services | Employer Services — Unemployment Insurance | https://dws.arkansas.gov/workforce-services/unemployment/employer-services/ | |
| Arkansas Department of Finance and Administration, Miscellaneous Tax Section | ET-391-A — Bingo/Raffle Volunteer Worker Schedule | https://www.dfa.arkansas.gov/wp-content/uploads/et391_a.pdf | |
| Arkansas Department of Finance and Administration, Miscellaneous Tax Section | ET-397 — Bingo/Raffle Bank Account and Control Record | https://www.dfa.arkansas.gov/wp-content/uploads/et397.pdf | |
| Arkansas Secretary of State, Charities Division | EX-01 — Exempt Organization Verification | https://www.sos.arkansas.gov/uploads/SoS_EX-01_ExemptOrganizationVerification1.pdf | |
| Arkansas Secretary of State, Charities Division | FC-01 — Fund-Raising Counsel Annual Application for Registration | https://www.sos.arkansas.gov/uploads/bcs/SoS_FC-01_Fund-raisingCounselAnnualApplicationforRegistration_5-2025.pdf | |
| Arkansas Department of Health | Food Protection Inspection Portal | https://healthy.arkansas.gov/programs-services/public-health-safety/food-protection-inspection-portal/ | |
| Arkansas Secretary of State, Business and Commercial Services | For Current Businesses | https://www.sos.arkansas.gov/business-commercial-services-bcs/for-current-businesses/ | |
| Arkansas Secretary of State, Elections Division | For Ethics Filings | https://www.sos.arkansas.gov/elections/for-ethics-filings | |
| Arkansas Ethics Commission | Forms and Instructions | https://www.arkansasethics.com/forms-instructions/ | |
| Arkansas Secretary of State, Business and Commercial Services | Franchise Tax / Annual Report Forms | https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/ | |
| Arkansas Ethics Commission | Guidance for Lobbyists | https://www.arkansasethics.com/guidance-for-lobbyists/ | |
| Arkansas Department of Human Services, Division of Child Care and Early Childhood Education | Minimum Licensing Requirements for Child Care Centers | https://humanservices.arkansas.gov/wp-content/uploads/Final_CCC-1.pdf | |
| Arkansas Department of Labor and Licensing, Labor Standards Division | Minimum Wage and Overtime | https://labor.arkansas.gov/labor/labor-standards/minimum-wage-and-overtime/ | |
| Arkansas Secretary of State, Business and Commercial Services | Nonprofit / Charitable Entities — Domestic Nonprofit Corporation | https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/ | |
| Arkansas Secretary of State, Business and Commercial Services | Nonprofit Corporation Annual Report 2026 | https://www.sos.arkansas.gov/uploads/bcs/Nonprofit_Corporation_Annual_Report_2026.pdf | |
| Arkansas Secretary of State, Business and Commercial Services | Nonprofit Foreign | https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/nonprofit-foreign | |
| Arkansas Secretary of State, Business and Commercial Services | NPD-01 — Articles of Incorporation — Domestic Nonprofit | https://www.sos.arkansas.gov/uploads/bcs/NPD-01.pdf | |
| Arkansas Secretary of State, Business and Commercial Services | NPD-01-501-c-3 — Articles of Incorporation — Domestic Nonprofit, 501(c)(3) Compliant Language | https://www.sos.arkansas.gov/uploads/bcs/NPD-01-501-c-3.pdf | |
| Arkansas Secretary of State, Business and Commercial Services | NPF-1 — Application for Foreign Nonprofit Corporation Seeking Authorization to Do Business in Arkansas | https://www.sos.arkansas.gov/uploads/bcs/NPF-1_2.pdf | |
| Arkansas Department of Finance and Administration, Arkansas Assessment Coordination Division | Personal Property Assessment | https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/personal-property/ | |
| Arkansas Department of Finance and Administration, Arkansas Assessment Coordination Division | Property Assessment Appeals and Equalization Process | https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/ | |
| Arkansas Secretary of State, Charities Division | PS-01 — Paid Solicitor Annual Application for Registration | https://www.sos.arkansas.gov/uploads/bcs/SoS_PS-01_PaidSolicitorAnnualApplicationforRegistration_2-2025.pdf | |
| Arkansas Secretary of State, Charities Division | PS-05 — Financial Report for Solicitation Campaign | https://www.sos.arkansas.gov/uploads/SoS_PS-05_FinancialReportforSolicitationCampaign_8-14-2017.pdf | |
| Arkansas Secretary of State, Charities Division | PT-01 — Professional Telemarketer Annual Application for Registration | https://www.sos.arkansas.gov/uploads/SoS_PT-01_ProfessionalTelemarketerAnnualApplicationforRegistration.pdf | |
| Internal Revenue Service | Publication 557 — Tax-Exempt Status for Your Organization | https://www.irs.gov/pub/irs-pdf/p557.pdf | |
| Arkansas Department of Finance and Administration, Excise Tax Administration | Register for a Sales and Use Tax Account | https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/register-for-a-tax-account/ | |
| Arkansas Department of Finance and Administration, Excise Tax Administration | Remote Sellers and Marketplace Facilitators | https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/ | |
| Arkansas Ethics Commission | Reporting Calendars | https://www.arkansasethics.com/reporting-calendars/ | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Arkansas Ethics Commission | Rules on Lobbyist Registration and Reporting | https://www.arkansasethics.com/wp-content/uploads/2026/02/Code-of-Arkansas-Rules-Rules-on-Lobbyist-Registration-and-Reporting.pdf | |
| Arkansas Department of Finance and Administration, Excise Tax Administration | Sales and Use Tax FAQs | https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-faqs/ | |
| Arkansas Department of Finance and Administration, Excise Tax Administration | Sales and Use Tax Forms | https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-forms/ | |
| Arkansas Department of Finance and Administration, Excise Tax Administration | Special Event Sales Tax Information | https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/special-event-sales-tax-info/ | |
| Arkansas Division of Workforce Services | Tax21 Employer Portal | https://www.workforce.arkansas.gov/Tax21 | |
| Arkansas Department of Finance and Administration, Alcoholic Beverage Control Division | Title 3 — Alcoholic Beverages, ABC Rulebook | https://www.dfa.arkansas.gov/wp-content/uploads/ABC_Rulebook.pdf | |
| Arkansas Department of Finance and Administration | What’s New for Arkansas Taxpayers — 2025 Legislative Changes | https://www.dfa.arkansas.gov/wp-content/uploads/Whatsnew2025_1.pdf | |
| Arkansas Department of Finance and Administration, Income Tax Administration | Withholding Tax Branch | https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/withholding-tax-branch/ | |
| Arkansas Department of Finance and Administration, Income Tax Administration | Withholding Tax Due Dates | https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/withholding-tax-branch/due-dates/ | |
| Arkansas Department of Labor and Licensing, Arkansas Workers’ Compensation Commission | Workers’ Compensation Basic Facts | https://labor.arkansas.gov/workers-comp/awcc-about-us/basic-facts/ | |
| Arkansas Workers’ Compensation Commission | Workers’ Compensation Forms | https://labor.arkansas.gov/workers-comp/awcc-forms/ | |
| Arkansas Workers’ Compensation Commission | Workers’ Compensation Questions and Answers Brochure | https://labor.arkansas.gov/wp-content/uploads/laqabrochure.pdf |
Recent Arkansas Compliance Updates
Arkansas nonprofits routinely treat one filing as three or three filings as one. The Secretary of State nonprofit annual report is due August 1 every year and is free. The charity annual financial report, CR-03, is due no later than 180 days after the organization's own fiscal year end and lives with the Charities Division. Franchise tax is a third system, and a nonprofit corporation exempt from federal income tax is listed as exempt from it while still owing the August 1 report. This article separates the three and gives the order to work them in.
Arkansas keeps almost every nonprofit obligation in its own system, and two of them trip organizations up more than the rest. The corporation files a free annual report by August 1, which is not the franchise-tax system and not the charity report. The charity files CR-03 no later than 180 days after its own fiscal year end, which is not August 1. Underneath both sits a question most states do not ask: which nonprofit act actually governs your corporation, because Arkansas still runs two of them.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.