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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 30.5. School Scholarship Tax Credit
6-3.1-30.5-12. Use of contribution
Universal Citation: IN Code § 6-3.1-30.5-12 (2017)
IC 6-3.1-30.5-12 Use of contribution
Sec. 12. A contribution to a scholarship granting organization shall be treated as having been made for use in a school scholarship program if:
(1) the contribution is made directly to a scholarship granting organization; and
(2) either:
(A) not later than the date of the contribution, the taxpayer designates in writing to the scholarship granting organization that the contribution is to be used only for a school scholarship program; or
(B) the scholarship granting organization provides the taxpayer with written confirmation that the contribution will be dedicated solely for use in a school scholarship program.
As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.3.
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