"Scholarship granting organization"
Ind. Code § 6-3.1-30.5-3
in effectNote: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027.
Sec. 3. As used in this chapter, "scholarship granting organization" refers to:
(1) an organization that:
(A) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and
(B) 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); or
(2) an organization that:
(A) meets the requirements described in subdivision (1); and
(B) is included on the list submitted to the Secretary of the Treasury of the United States for the taxable year under IC 20-53-1.
As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.2; P.L.159-2026, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
