Arkansas Policy Foundation
| Arkansas Policy Foundation | |
 | |
| Basic facts | |
| Location: | Little Rock, Arkansas |
| Type: | 501(c)(3) |
| Top official: | Greg Kaza, Executive Director |
| Year founded: | 1995 |
| Website: | Official website |
The Arkansas Policy Foundation (APF) is a 501(c)(3) nonprofit organization based in Arkansas. The organization describes itself as a think tank focused on tax issues.[1]
Background
The Arkansas Policy Foundation was founded in 1995.[1] As of September 2025, the organization had the following mission statement:[1]
| “ |
The Arkansas Policy Foundation is a nonpartisan, non-profit organization that analyzes the impact of public policy on Arkansas and makes recommendations. The Foundation emphasizes the importance of tax policy and education reform.[2] |
” |
Leadership
As of September 2025, Greg Kaza was executive director of the Arkansas Policy Foundation and the following individuals sat on the organization's board of directors:[3]
- Kieth Berry, Ph.D.
- George Dunklin, Jr.
- Gregory Hartz
- Blant Hurt
- Dorothy Morris
- Madison Murphy
- John Nabholz
- Blake Palmer
- Bob Ratchford
- Will Rockefeller
- Greg Kaza
Work and activities
Legislative and policy work
As of September 2025, the Arkansas Policy Foundation published the following list of policy accomplishments on its website:[4]
- Two dozen reports and studies
- More than 350 online research memos and notes
- Citations in all Arkansas daily markets and national economic media (Wall Street Journal, Investors’ Business Daily, Forbes)
Fiscal Policy
- State Government Reorganization, agency reduction from 42 to 15 (2019)
- Reduction in Arkansas Income Tax Rate (2013-2024)
(Source: 1998 Policy Foundation studies, “Improving Productivity by Reducing Taxes” and “Taxes and Savings In Arkansas.”)
- Reduction in Arkansas Capital Gains Tax Rate (1999)
- Reduction in Arkansas Capital Gains Tax Rate (2013)
(50% total reduction)
(Source: 1998 Policy Foundation studies, “Improving Productivity by Reducing Taxes” and “Taxes and Savings In Arkansas.”
- Reduction (98%) in Arkansas Sales Tax on Groceries (2007, 2009, 2011, 2019)
(Source: 2002 Policy Foundation research memo, “Free Market Economists and the State Sales Tax on Food;” 2006 Policy Foundation study, “Roadmap for Arkansas Prosperity”)
- Performance-Based Budgeting
- State Pilot Program (1999)
- Expanded (2001), later discontinued
(Source: 1998 Policy Foundation study, “Making Arkansas’ State Government Performance Driven and Accountable: Four Reforms State Government Can Implement Now to Save Taxpayers Millions”)
- Arkansas State Police Retirement System merger with Arkansas Public Employees Retirement System (2009)
(Source: 1998 Policy Foundation study, “The Arkansas Public Employees Retirement System)
Education Policy
- Private School Choice voucher program (2015)
- Charter School Expansion (1999, 2005, 2007, 2011, 2013)
(Source: 1996 Policy Foundation study, “Arkansas’ Weak Charter School Law”)
- Expanded School Choice (1999, 2011, 2018)
- District and School Report Cards (1999)
- Teacher Performance Pay
- Little Rock (2004)
- State Pilot Program (2007)
(Source: 1998 Policy Foundation study, “Arkansas’ Public Schools…A 30-Year $20 Billion Taxpayer Investment Yields An Unprecedented Crisis in Academic Performance”)
- Uniform Accounting System (post-2003)
- Administrative Restructuring (post-2004), partial (66 districts)
(Source: 1998 Policy Foundation study, “Streamlining and Cost-Saving Opportunities in Arkansas’ K-12 Public Education System”)
Notable endorsements
This section displays endorsements this organization made in elections within Ballotpedia's coverage scope. Know of one we missed? Click here to let us know.
Affiliations
As of September 2025, the Arkansas Policy Foundation was one of two Arkansas-based organizations affiliated with the State Policy Network.[5]
Finances
The following is a breakdown of the Arkansas Policy Foundation's revenues and expenses from 2001 to 2024. The information comes from ProPublica.
| Year | Revenue | Expenses |
|---|---|---|
| 2001 | $0.1 million | $0.1 million |
| 2002 | $0.1 million | $0.1 million |
| 2003 | $0.1 million | $0.1 million |
| 2004 | $0.1 million | $0.1 million |
| 2005 | $0.1 million | $0.1 million |
| 2006 | $0.1 million | $0.1 million |
| 2007 | $0.1 million | $0.1 million |
| 2008 | $0.1 million | $0.1 million |
| 2009 | $0.1 million | $0.1 million |
| 2010 | $0.1 million | $0.1 million |
| 2011 | $0.1 million | $0.1 million |
| 2012 | $0.1 million | $0.1 million |
| 2013 | $0.1 million | $0.1 million |
| 2014 | $0.1 million | $0.1 million |
| 2015 | $0.1 million | $0.1 million |
| 2016 | $0.2 million | $0.2 million |
| 2017 | $0.1 million | $0.1 million |
| 2018 | $0.1 million | $0.1 million |
| 2019 | $0.1 million | $0.1 million |
| 2020 | $0.1 million | $0.1 million |
| 2021 | $0.1 million | $0.1 million |
| 2022 | $0.1 million | $0.1 million |
| 2023 | $0.1 million | $0.1 million |
| 2024 | $0.1 million | $0.1 million |
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 Arkansas Policy Foundation, "Home page," accessed September 26, 2025
- ↑ Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
- ↑ Arkansas Policy Foundation, "Board of Directors," accessed September 26, 2025
- ↑ Arkansas Policy Foundation, "Accomplishments (1995-2024)," accessed September 26, 2025
- ↑ State Policy Network, "Directory," accessed September 26, 2025
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