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3-8-703. Filing deadlines.

Arkansas Code — all titles (historical 2020) · legal_authorities

3-8-703. Filing deadlines.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-8-703

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Stable record: arkansas_code:legal_authorities:3-8-703
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 21945bb39a3ed6e89a619d41ea165ebcaa5960f2f3193e7b7606fdcc31a6b4fc

Source location: content.xml paragraph 6794

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3-8-703. Filing deadlines. (a)(1)(A) A local-option ballot question committee shall file a Local-Option Ballot Question Committee Statement of Organization with the Arkansas Ethics Commission within five (5) days of receiving contributions or making expenditures in excess of five hundred dollars ($500) for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a local-option ballot question. (B) The commission shall maintain the statement of organization until notified of the committee's dissolution. (2) A local-option ballot question committee failing to file a statement of organization required by this section shall be subject to a late filing fee not to exceed fifty dollars ($50.00) for each day the statement remains not filed. (b) The statement of organization for a local-option ballot question committee as defined in § 3-8-702(7)(A) shall include the following information: (1)(A) The name, the street address, and if available, the telephone number of the committee. (B) A committee address and telephone number may be that of the residence of an officer or a director of the committee; (2) The name, street address, and if available, the telephone number of the treasurer and other principal officers and directors of the committee; (3) The name and address of each financial institution in which the committee deposits money or anything else of monetary value; (4) The name of each person who is a member of the committee. A person that is not an individual may be listed by its name without also listing its own members, if any; and (5) A brief statement identifying the substance of each ballot question, the qualification, disqualification, passage, or defeat of which the committee seeks to influence or of each legislative question, the passage or defeat of which the committee seeks to influence, and if known, the date each ballot or legislative question shall be presented to a popular vote at an election. (c) The statement of organization for a local-option ballot question committee as defined in § 3-8-702(7)(B) shall include the following information: (1)(A) The name, the street address, and if available, the telephone number of the committee. (B) A committee's address and telephone number may be that of the residence of an officer or a director of the committee; (2) The name, street address, and where available, the telephone number of the treasurer and the other principal officers and directors of the committee; (3) The name and address of each financial institution in which the committee deposits money or anything else of monetary value; (4) The name of each person who is a member of the committee. A person that is not an individual may be listed by its name without also listing its own members, if any; and (5) A brief statement identifying the substance of each ballot question, the qualification, disqualification, passage, or defeat of which the committee seeks to influence, and if known, the date each ballot or legislative question shall be presented to a popular vote at an election. (d) Rules regarding dissolution shall be governed by the rule of the commission. (e)(1) Upon dissolution, a local-option ballot question committee shall notify the commission of the dissolution in writing. (2) Any remaining funds on hand at the time of dissolution shall be turned over to: (A) The Treasurer of State for the benefit of the General Revenue Fund Account of the State Apportionment Fund; (B) An organized political party as defined in § 7-1-101 or a political party caucus of the General Assembly, the Senate, or the House of Representatives; (C) A nonprofit organization that is exempt from taxation under the Internal Revenue Code, 26 U.S.C. § 501(c)(3); (D) Cities of the first class, cities of the second class, or incorporated towns; or (E) The contributors to the local-option ballot question committee.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.

**(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

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, cer-

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

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Arkansas Code — all titles (historical 2020) · legal_authorities

3-8-702. Definitions.

3-8-702. Definitions. As used in this subchapter: (1)(A) “Contribution” means, whether direct or indirect, advances, deposits, transfers of funds, contracts, or obligations, whether or not legally enforceable, payments, gifts, subscriptions, assessments, payments for services, dues, advancements, forbearance, loans, pledges, or promises of money or anything of value, whether or not legally enforceable, to a person for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a local-option ballot question. (B) “Contribution” includes the purchase of tickets for events such as dinners, luncheons, rallies, and similar fundraising events and the granting of discounts or rebates by television and radio stations and newspapers not extended on an equal basis to all persons for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a local-option ballot question. (C) “Contribution” does not include: (i) Noncompensated, nonreimbursed volunteer personal services or travel; (ii) Activities designed solely to encourage individuals to vote or to register to vote; or (iii) Any communication by a bona fide church or religious denomination to its own members or adherents for the sole purpose of protecting the right to practice the religious tenets of the church or religious denomination; (2) “Disqualification of a local-option ballot question” means any action or process, legal or otherwise, that seeks to prevent a local-option ballot question from being on the ballot at an election; (3) “Elected official” means any person holding an elective office of any governmental body, whether elected or appointed to the office; (4)(A) “Expenditure” means a purchase, payment, distribution, gift, loan,

Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-8-702

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. The source passage cites 3-8-702. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

7-1-101. Definitions.

7-1-101. Definitions. As used in this title, unless the context or chapter otherwise requires: (1) “Administrator” means the administrative head of a long-term care or residential care facility licensed by the state who is authorized in writing by a patient of the long-term care or residential care facility to deliver the application for an absentee ballot and to obtain or deliver the absentee ballot to the county clerk; (2) “Affidavit of eligibility” means an affidavit signed by a candidate for elective office stating that the candidate is eligible to serve in the office he or she seeks; (3) “Audit log” means an electronically stored record of events and ballot images from which election officials may produce a permanent paper record with a manual audit capacity for a voting system using voting machines; (4) “Authorized agent” means a person who is identified and authorized to deliver the application, obtain a ballot, and deliver the ballot on the day of the election to the county clerk for an applicant who is medically unable to cast a ballot at a polling site due to an unforeseen medical necessity as set forth in an affidavit from the administrator of a hospital or long-term care or residential care facility; (5) “Canvassing” means examining and counting the returns of votes cast at a public election to determine authenticity; (6) “Certificate of choice” means a certificate, signed by an executive officer of a political group that submits a petition to place its candidates for President and Vice-President on the ballot, designating the names of its candidates to appear on the ballot; (7) “Constitutional officers of this state” means the offices of the Governor, Lieutenant Governor, Secretary of State, Attorney General, Auditor of State, T

Source: Arkansas Code — historical release 78 (November 6, 2020) · 7-1-101

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. The source passage cites 7-1-101. This identifies an authority to review, not proof of applicability.