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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 3.1-1-86

Credit for neighborhood assistance contributions

Official textiac.iga.in.govlast amended

Sec. 86. Neighborhood Assistance Credit. Credit will be allowed to individuals and corporations who make contributions to individuals,

groups, or neighborhood organizations in "economically disadvantaged areas" as defined by the Indiana Department of Commerce in Regulation

104-1(K) of the Neighborhood Assistance Credit Program Regulations.

Contributions may consist of cash or goods, job training, education, community services, counseling and advice, crime prevention, housing

facilities, emergency assistance, medical care or recreational facilities. Regulation 105-1 of the Neighborhood Assistance Credit Program Regulations

issued by the Indiana Department of Commerce stipulates that contributions other than those of cash or goods must be "conducted on a not-for-profit

basis only by not-for-profit organizations."

Amendment history

(Department of State Revenue; Reg 6-3-3.1-1(010); filed Oct 15, 1979, 11:15 am: 2 IR 1542; errata, 2 IR 1743)

Source: view the official text

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Nearby sections (25 sections)
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  13. 3.1-1-86 · Credit for neighborhood assistance contributions
  14. 3.1-1-87 · Limitation on credit for neighborhood assistance
  15. 3.1-1-88 · Claim for neighborhood assistance credit
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  18. 3.1-1-91 · Declarations of estimated tax by individuals
  19. 3.1-1-92 · Declarations of estimated tax by corporations
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  21. 3.1-1-94 · Notice of change in federal return or liability
  22. 3.1-1-95 · Prescribed forms (Repealed)
  23. 3.1-1-96 · Copies of forms (Repealed)
  24. 3.1-1-97 · Returns and reports by withholding agents
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