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Indiana Code — Title 6 (Taxation)

IC 6-3-2-3.1

Taxation; nonprofit entities; unrelated business income

Official textiga.in.govlast amended

Sec. 3.1. (a) Except as otherwise provided in subsection (b), income is not exempt from the adjusted gross income tax under section 2.8(1) of this chapter if the income is derived by the exempt organization from an unrelated trade or business, as defined in Section 513 of the Internal Revenue Code.

(b) This section does not apply to:

# (1)

the United States government;

# (2)

an agency or instrumentality of the United States government;

# (3)

this state;

# (4)

a state agency, as defined in IC 34-6-2.1-194;

# (5)

a political subdivision, as defined in IC 34-6-2.1-155; or

# (6)

a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal).
As added by Acts 1978, P.L.32, SEC.3. Amended by P.L.25-1991, SEC.4; P.L.1-1994,
SEC.28; P.L.1-1996, SEC.46; P.L.1-1998, SEC.78; P.L.192-2002(ss), SEC.75;
P.L.186-2025, SEC.66.

Amendment history

As added by Acts 1978, P.L.32, SEC.3. Amended by P.L.25-1991, SEC.4; P.L.1-1994, SEC.28; P.L.1-1996, SEC.46; P.L.1-1998, SEC.78; P.L.192-2002(ss), SEC.75; P.L.186-2025, SEC.66.

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Nearby sections (25 sections)
  1. 6-3-2-1.9 · "Federal taxable income" for determination of state net
  2. 6-3-2-2 · "Adjusted gross income derived from sources within Indiana";
  3. 6-3-2-2.1 · Expired
  4. 6-3-2-2.2 · Interest income, discounts, and receipts attributable to…
  5. 6-3-2-2.3 · In-state commercial printing for out-of-state customer
  6. 6-3-2-2.4 · Foreign operating corporations; determination of percentage
  7. 6-3-2-2.5 · Resident persons; net operating loss; adjusted gross income
  8. 6-3-2-2.6 · Corporations and nonresident persons; net operating losses
  9. 6-3-2-2.7 · Team members; Indiana income; rules
  10. 6-3-2-2.8 · Exemption; nonprofit entities; Subchapter S corporations;
  11. 6-3-2-2.9 · Repealed
  12. 6-3-2-3 · Repealed
  13. 6-3-2-3.1 · Taxation; nonprofit entities; unrelated business income
  14. 6-3-2-3.2 · Indiana income of race team members
  15. 6-3-2-3.3 · "Nonresident partner"; allocation to partner's state of
  16. 6-3-2-3.5 · Exemption; fares for public transportation services
  17. 6-3-2-3.7 · Remainder of federal civil service annuity minus certain
  18. 6-3-2-4 · Military service deduction; retirement income or survivor's
  19. 6-3-2-5 · Repealed
  20. 6-3-2-5.3 · Repealed
  21. 6-3-2-5.5 · Repealed
  22. 6-3-2-6 · Deduction; rent payments
  23. 6-3-2-7 · Repealed
  24. 6-3-2-8 · Enterprise zone employers; exemption from deduction
  25. 6-3-2-9 · Disability retirement; deduction; amount
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