Section 20-17-1305 - Eligibility for grants - Definition(a)(1) As used in this section, "eligible organization" means an organization that agrees to provide for the care and improvement of a perpetual care cemetery that is insolvent or in financial distress as determined by the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services.(2) "Eligible organization" includes a nonprofit organization which is exempt from taxation under § 501(c)(3) of the Internal Revenue Code.(b) An eligible organization is eligible to receive a grant under this subchapter for the care and improvement of a perpetual care cemetery if the perpetual care cemetery: (1) Has historical significance to the local community or the State of Arkansas; or(2) Is insolvent or in financial distress.Amended by Act 2021, No. 343,§ 3, eff. 7/28/2021.Amended by Act 2017, No. 788,§ 64, eff. 7/1/2018.Amended by Act 2015, No. 990,§ 2, eff. 7/22/2015.