Browse Arkansas Code titles and sections
22-6-120. Adopt a Document Program.
Arkansas Code — all titles (historical 2020) · legal_authorities
22-6-120. Adopt a Document Program.
(a) The Adopt a Document Program is established to be administered by the Commissioner of State Lands.
(b)(1) The Commissioner of State Lands may:
(A) Obtain funding from private donations and charities to protect documents in his or her custody; and
(B) Sell duplicates or copies of maps, plats, and other documents in his or her possession or in the possession of a state agency.
(2) The donations, proceeds of sales under subdivision (b)(1)(B) of this section, and other funds of the Commissioner of State Lands shall be deposited into a cash fund account and used to preserve and protect documents, maps, field notes, and survey records in his or her possession.
(c) For the sole purpose of managing the Adopt a Document Program, the Commissioner of State Lands is considered an eligible charitable organization under 26 U.S.C. § 501(c)(3) for the purpose of preserving historic maps and documents under the custody of the Commissioner of State Lands.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 22-6-120
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:22-6-120
Source file: gov.ar.code.title.22.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ba216aca27fe6031fe3330f75096004221f52f94a205a87d2544bd023bf08586
Source location: content.xml paragraph 5204
Stored source content
22-6-120. Adopt a Document Program.
(a) The Adopt a Document Program is established to be administered by the Commissioner of State Lands.
(b)(1) The Commissioner of State Lands may:
(A) Obtain funding from private donations and charities to protect documents in his or her custody; and
(B) Sell duplicates or copies of maps, plats, and other documents in his or her possession or in the possession of a state agency.
(2) The donations, proceeds of sales under subdivision (b)(1)(B) of this section, and other funds of the Commissioner of State Lands shall be deposited into a cash fund account and used to preserve and protect documents, maps, field notes, and survey records in his or her possession.
(c) For the sole purpose of managing the Adopt a Document Program, the Commissioner of State Lands is considered an eligible charitable organization under 26 U.S.C. § 501(c)(3) for the purpose of preserving historic maps and documents under the custody of the Commissioner of State Lands.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.
**(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.
**(c) List of exempt organizations** The following organizations are referred to in subsection (a):
(1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation—
(A) is exempt from Federal income taxes—
(i) under such Act as amended and supplemented before July 18, 1984, or
(ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or
(B) is described in subsection (l).
(2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph.
(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 501
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1660
TITLE 26—INTERNAL REVENUE CODE
§ 501
1 So in original. Probably should be ‘‘Certain savings entities.’’
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of this title.
TREATMENT OF TRANSFERS OF LAND BETWEEN
RELATED PARTIES
Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100
Stat. 2794, provided that: ‘‘In the case of any sale or ex-
change before July 1, 1985, to which section 483(f) of the
Internal Revenue Code of 1954 [now 1986] (as in effect on
the day before the date of the enactment of Public Law
99–121 [Oct. 11, 1985]) applies, such section shall be
treated as providing that the discount rate to be used
for purposes of section 483(c)(1) of such Code shall be 6
percent, compounded semiannually.’’
TRANSITIONAL RULE FOR PURPOSES OF IMPUTED
INTEREST RULES
Provisions, respecting treatment of debt instruments
received in exchange for property, relating to special
rules for sales after Dec. 31, 1984, and before July 1, 1985,
general rule for assumptions of loans, exception for as-
sumptions of loans made on or before Oct. 15, 1984, and
exception for assumptions of loans with respect to cer-
tain property, see section 44(b)(4)–(7) of Pub. L. 98–369,
as amended, set out as an Effective Date note under
section 1271 of this title.
Subchapter F—Exempt Organizations
Part
I.
General rule.
II.
Private foundations.
III.
Taxation of business income of certain ex-
empt organizations.
IV.
Farmers’ cooperatives.
V.
Shipowners’ protection and indemnity asso-
ciations.
VI.
Political org
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 501
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.