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§ 6-3-1-30-5-3 — Indiana Law | CourtGPT
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  3. Indiana/
  4. Title 6 - Taxation/
  5. Article 3.1 - State Tax Liability Credits/
  6. Chapter 30.5 - School Scholarship Tax Credit6-3.1-30.5-0.5. Severability/
  7. § 6-3-1-30-5-3
Indiana Legal Code

§ 6-3-1-30-5-3

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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.