2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 30.5. School Scholarship Tax Credit
6-3.1-30.5-3. "Scholarship granting organization"
Sec. 3. As used in this chapter, "scholarship granting organization" refers to an organization that:
(1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and
(2) conducts a school scholarship program without limiting the availability of scholarships to students of only one (1) participating school (as defined in IC 20-51-1-6).
As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.2.