20 CAR § 1025-207 – Church-operated exemptions

(a) Please note that all rules included in this part also apply to church-operated exempt (COE) facilities.
(b)
1. (1) Acts 1983, No. 245, defines those facilities that may apply for an exemption from obtaining a license to operate a childcare facility and the process through which such exemption may be granted.
2. (2) The facility must be operated by a church or group of churches and be exempt from the state income tax levied by Acts 1929, No. 118, as amended.
3. (3) The person or persons in charge of such a facility shall submit a written request to the Office of Early Childhood for such exemption along with the following:
  1. (A) Verification of tax identification ownership by the church;
  2. (B) Verification that the facility is operated by a church or group of churches;
  3. (C) Verification that the facility has been inspected annually and meets the applicable fire safety and health standards; and
  4. (D) Certification from the facility that it is in substantial compliance with published standards that similar nonexempt childcare facilities are required to meet.
(c) The office shall review each request for a church-operated exemption and reply in writing within sixty (60) days from receipt of such request.
(d) The facility shall be visited by office staff to verify the facility's substantial compliance with the published standards prior to consideration and review by the office.
(e) The office shall consider each request for exemption and shall review the office staff's written report in determining a facility's substantial compliance with published standards.
(f) If a facility claims and states the belief that a particular standard is of a religious nature, the office shall consider and make a determination on the statements that shall then be a final action subject to review under the Arkansas Administrative Procedure Act, Arkansas Code § 25-15-201 et seq.
(g) Written notification of an exemption shall be made to the facility stating:
1. (1) The maximum number of children allowable;
2. (2) The dates of exemption; and
3. (3) Any other conditions by which an exemption is granted.
(h) Office staff shall have the authority to visit any church-operated exempt facility to review, advise, and verify the maintenance of substantial compliance at the direction of the office.