Indiana Code — Title 6 (Taxation)
IC 6-3.1-30.5-3
"Scholarship granting organization"
Official textiga.in.govlast amended
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.
Amendment history
As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-30-9 · Determination of tax credit amount
- 6-3.1-30-10 · Pass through entity; shareholder, partner, or member
- 6-3.1-30-11 · Carryover; unused tax credit; refundable at the…
- 6-3.1-30-12 · Claiming tax credit; returns; information required by
- 6-3.1-30-13 · Determination of expenses resulting from relocation
- 6-3.1-30-14 · Application; requirement to enter into an agreement with…
- 6-3.1-30-15 · Provisions required in an agreement
- 6-3.1-30-16 · Noncompliance with agreement; assessments
- 6-3.1-30-17 · Credit subject to annual aggregate credit limit
- 6-3.1-30.5-0.5 · Severability
- 6-3.1-30.5-1 · "Credit"
- 6-3.1-30.5-2 · "Pass through entity"
- 6-3.1-30.5-3 · "Scholarship granting organization"
- 6-3.1-30.5-4 · "School scholarship program"
- 6-3.1-30.5-5 · "State tax liability"
- 6-3.1-30.5-6 · "Taxpayer"
- 6-3.1-30.5-7 · Credit
- 6-3.1-30.5-8 · Amount of credit
- 6-3.1-30.5-9 · Expired
- 6-3.1-30.5-9.5 · Unused credit carried forward; taxable years beginning…
- 6-3.1-30.5-10 · Pass through entities
- 6-3.1-30.5-11 · Claim of credit; submission of information
- 6-3.1-30.5-12 · Use of contribution
- 6-3.1-30.5-13 · Maximum amount of credit
- 6-3.1-30.5-14 · Information posted by the department