As used in this part:

1. (1) "Arkansas cultural institution" means a 501(c)(3) nonprofit organization located in the State of Arkansas that is open to the public and that acquires, conserves, researches, communicates, or exhibits works of art, artifacts or works of cultural or historic significance, or related items significant to the heritage of Arkansas for the purposes of:

   1. (A) Education;
   2. (B) Study; and
   3. (C) Enjoyment; and
2. (2) "Major capital improvement project" means permanent structural change or the restoration of some aspect of a building utilized by an Arkansas cultural institution.