§ Ark. Code § 7-9-421Restrictions on collection and release of donor information

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(a)(1) A lawful donor to a tax-exempt organization possesses a right of privacy in the lawful
donor’s donations.
(2) An investigation of an alleged violation of any provision under §§ 7-9-417 – 7-9-420 and
this section or a lawful court order in an action brought under § 7-9-420(a) shall occur in a
manner that shields the identity of lawful donors to the extent possible.
(3) A governmental body shall not collect or require the submission of information on the
identity of any donor to a tax-exempt organization other than those directly related to an alleged
violation of §§ 7-9-417 – 7-9-420 and this section.
(4) Any collection or required submission of information by any governmental body regarding
the identity of any donor to a tax-exempt organization beyond that permitted by any provision
under §§ 7-9-417 – 7-9-420 and this section shall be deemed a violation of the Personal
Information Protection Act, § 4-110-101 et seq.
(b)(1) A governmental body shall not disclose to the public or another government official not
directly involved in the investigation, information revealing the identity of any donor to a
tax-exempt organization, unless the information is regarding the identity of a donor that engaged
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INITIATIVES, REFERENDA, ETC.
7-9-601
in conduct prohibited by any provision under §§ 7-9-417 — 7-9-420 and this section after a final
determination has been made that the donor violated any provision under §§ 7-9-417 – 7-9-420
and this section or if the tax-exempt organization has triggered registration and reporting as a
ballot question committee or a legislative question committee under this subchapter.
(2) Knowing or willful violations of this subsection shall be punishable under the Personal
Information Protection Act, § 4-110-101 et seq.
(3) Any public disclosure of information revealing the identity of any donor to a tax-exempt
organization by a governmental body incident to this section is a violation of the Personal
Information Protection Act, § 4-110-101 et seq., unless the information is regarding the identity
of a donor that engaged in conduct prohibited by any provision under §§ 7-9-417 – 7-9-420 and
this section after a final determination has been made that the donor violated any provision
under §§ 7-9-417 – 7-9-420 and this section.

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