Nonprofit Corporation Administrative Dissolution and Reinstatement in Arkansas

Short answer Arkansas has a nonprofit annual-disclosure “not current” route and a separate administrative-dissolution route under the 1993 Act. A corporation declared not current may regain status by filing up to four delinquent disclosures within five years; after five years the statute dissolves it. A corporation administratively dissolved under the 1993 Act generally has two years to seek reinstatement.

State

Arkansas

Statute checked

September 29, 2026

Sources

28 statutes

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At a glance

Entity and agency	Secretary of State; § 4-33-131 disclosure-status route reaches domestic nonprofits, including older corporations; §§ 4-33-1420–1423 administrative route governs 1993 Act corporations (§§ 4-33-131, 4-33-1701).
Report, fee, or tax failure	Annual disclosure due August 1; nonfiling may bring “not current” proclamation by January 31. Under 1993 Act, tax/penalty 60-day default or disclosure 60-day default can prompt dissolution (§§ 4-33-131, 4-33-1420(1),(5)).
Agent and other grounds	1993 Act: no registered agent for 120 days, 120-day failure to notify of agent change/resignation, or expiration of stated duration (§ 4-33-1420(2)–(4)).
Notice and cure	Not-current route: January 31 proclamation for prior-year disclosure delinquency (§ 4-33-131(b)). Administrative route: written notice of grounds and at least 60 days after perfected service to correct or contest (§ 4-33-1421(a)–(b)).
When status changes	Not-current proclamation changes status; after five years without reinstatement, statutory dissolution and name availability. Administrative dissolution requires signed, filed certificate stating effective date (§§ 4-33-131(b),(d), 4-33-1421(b)).
Powers afterward	After administrative dissolution, corporate existence continues for winding up and claimant notice; registered-agent authority continues. Not-current reinstatement restores rights, powers, and property (§§ 4-33-1421(c)–(d), 4-33-131(c)).
Reinstatement window	Not-current: file satisfactory disclosures for previous four delinquent years within five years after proclamation. Administrative dissolution: apply within two years after certificate’s effective date (§§ 4-33-131(c)–(d), 4-33-1422(a)).
Filings, payments, and name	Administrative application states name/date, eliminated grounds and compliant name; include Finance and Administration tax-paid affidavit/certificate and $50 filing fee. Not-current route requires up to four past disclosures (§§ 4-33-1422(a), 4-33-122(a), 4-33-131(c)).
Effect and review	Not-current restoration is retroactive to proclamation; administrative reinstatement relates back to dissolution. Administrative denial must state reasons; 90-day court appeal clock runs from perfected service (§§ 4-33-131(c)(3), 4-33-1422(c), 4-33-1423).

Requirements one by one

Which route applies?

Section 4-33-131(a) makes the August 1 annual disclosure duty apply to domestic nonprofits, including corporations organized under the older nonprofit law. The Secretary of State's January 31 proclamation under § 4-33-131(b) marks a delinquent corporation “not current.” Filing satisfactory disclosures for the previous four delinquent years restores its rights, powers, and property retroactively; after five years without that reinstatement, § 4-33-131(d) says it is statutorily dissolved and its name becomes available if the Secretary of State deems it so.

The separate administrative route in §§ 4-33-1420–1423 applies to corporations under the 1993 Act. Section 4-33-1701 preserves preexisting law for a pre-1994 corporation that never elected into the 1993 Act, while the later § 4-33-131 disclosure route expressly includes older nonprofits. Check the state record to determine which status action actually occurred.

Administrative grounds, notice, and effect

Under § 4-33-1420, the Secretary of State may commence administrative dissolution for the listed tax or penalty default 60 days after due, an annual disclosure 60 days late, an absent registered agent or unreported agent change/resignation for 120 days, or expiration of a stated duration. Section 4-33-1421 requires written notice of the grounds and at least 60 days after service is perfected to correct or disprove them. The Secretary may then sign and file a certificate reciting the grounds and effective date. The corporation continues solely for winding up and claimant notice; its registered agent's authority continues.

Reinstatement and review

Section 4-33-1422(a) permits an application within two years after administrative dissolution. It must identify the corporation and dissolution date, state that the grounds were absent or eliminated and that the name complies, and include a Finance and Administration affidavit or certificate of paid State taxes. Section 4-33-122(a) lists a $50 application fee. When effective, reinstatement relates back to dissolution (§ 4-33-1422(c)). A denied application gets a written explanation and a 90-day appeal period after service of that notice (§ 4-33-1423).

What trips people up

The five-year not-current period and two-year administrative-reinstatement period begin with different status actions. The Secretary of State can act on a disclosure default under both provisions, but the legal path back depends on the record. The January 31 proclamation is a “not current” step; § 4-33-131(d)'s later statutory dissolution follows only after the five-year limit.

Common questions

Does administrative dissolution end the nonprofit's existence immediately?

No. Section 4-33-1421(c) continues corporate existence for winding up and claimant notice, and subsection (d) preserves the registered agent's authority.

Can a nonprofit keep its old name when it returns?

An administrative-reinstatement application must state that its name meets the statutory name test (§ 4-33-1422(a)). On the disclosure route, the name becomes available to another entity after the five-year statutory dissolution if the Secretary of State deems it available (§ 4-33-131(d)).

Statutes and sources

Ark. Code § 4-33-1701 (Act 1147 of 1993)

All provisions of this chapter shall apply to all domestic corporations incorporated on or after its effective date as specified in section 1706. A corporation incorporated prior to such effective date under any general statute of this state providing for incorporation of nonprofit corporations may elect to be governed by the provisions of this chapter by amending its articles of incorporation to provide that it shall be so governed. Such election may be made at any time on or after midnight, December 31, 1993, but once made shall be irrevocable.

Source: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F1993%2FPublic%2F1147.pdf (accessed 2026-09-29).

Ark. Code § 4-33-1701 (Act 1147 of 1993)

Domestic corporations existing prior to midnight, December 31, 1993, which do not elect to be governed by its provisions shall continue to be governed by pre-existing law.

Source: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F1993%2FPublic%2F1147.pdf (accessed 2026-09-29).

Ark. Code § 4-33-1705 (Act 1147 of 1993)

This Act takes effect January 1, 1994.

Source: https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F1993%2FPublic%2F1147.pdf (accessed 2026-09-29).

Ark. Code § 4-33-131(a) (Act 715 of 2023)

Each nonprofit domestic corporation, nonprofit foreign corporation, and nonprofit corporation organized under § 4-28-101 et seq., authorized to transact business in this state shall annually file with the Secretary of State by August 1 a statement that sets forth:

Source: https://arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F2023R%2FPublic%2FACT715.pdf (accessed 2026-09-29).

Ark. Code § 4-33-131(b) (Act 715 of 2023)

If on or before January 31 of each year, a nonprofit domestic corporation, nonprofit foreign corporation, or nonprofit corporation organized under § 4-28-101 et seq. has not filed an annual disclosure statement, the Secretary of State shall proclaim: (1) The corporate charter or authority of the nonprofit domestic corporation, nonprofit foreign corporation, or nonprofit corporation organized under § 4-28-101 et seq. as not current; and (2) That, according to the Secretary of State's records, the nonprofit domestic corporation, nonprofit foreign corporation, or nonprofit corporation organized under § 4-28-101 et seq. is delinquent in the filing of the annual disclosure statement for the prior year.

Source: https://arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F2023R%2FPublic%2FACT715.pdf (accessed 2026-09-29).

Ark. Code § 4-33-131(c)(1) (Act 715 of 2023)

shall be reinstated to all the rights, powers, and property after the nonprofit domestic corporation, nonprofit foreign corporation, or nonprofit corporation organized under § 4-28-101 et seq. files an annual disclosure statement for the previous four (4) years that were delinquent.

Source: https://arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F2023R%2FPublic%2FACT715.pdf (accessed 2026-09-29).

Ark. Code § 4-33-131(c)(2) (Act 715 of 2023)

The annual disclosure statement shall be satisfactory to the Secretary of State.

Source: https://arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F2023R%2FPublic%2FACT715.pdf (accessed 2026-09-29).

Ark. Code § 4-33-131(c)(3) (Act 715 of 2023)

shall be retroactive to the time that the nonprofit domestic corporation's, nonprofit foreign corporation's, or nonprofit corporation's authority to do business in this state was declared as not current.

Source: https://arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F2023R%2FPublic%2FACT715.pdf (accessed 2026-09-29).

Ark. Code § 4-33-131(d)(1) (Act 715 of 2023)

Reinstatement under subsection (c) of this section shall not be allowed after five (5) years from the date the charter or authority to do business in this state was declared not current under subdivision (b)(1) of this section.

Source: https://arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F2023R%2FPublic%2FACT715.pdf (accessed 2026-09-29).

Ark. Code § 4-33-131(d)(2) (Act 715 of 2023)

shall be statutorily dissolved and the nonprofit domestic corporation, nonprofit foreign corporation, or nonprofit corporation organized under § 4-28-101 et seq. name shall become available immediately for use by another entity if deemed available by the Secretary of State.

Source: https://arkleg.state.ar.us/Home/FTPDocument?path=%2FActs%2F2023R%2FPublic%2FACT715.pdf (accessed 2026-09-29).