Opinion No.

The Honorable John E. Brown State Senator 17900 Ridgeway Drive Siloam Springs, Arkansas 72761-8866

Dear Senator Brown:

This is in response to your request for my opinion on the following questions:

1. What constitutes "nonprofit status" under Arkansas law? Is it sufficient to simply incorporate as a nonprofit organization under Arkansas law, or must subsequent reviews and/or filings be completed with the IRS, Department of Finance and Administration, or your office?

2. If an Arkansas nonprofit corporation does not obtain determination by DFA and/or the Internal Revenue Service are they [sic] a de…