"Nonprofit religious organization"
Ind. Code § 34-6-2.1-134
in effectSec. 134. "Nonprofit religious organization", for purposes of IC 34-31-7, means an organization, a church, a body of communicants, or a group organized primarily for religious purposes and not for pecuniary profit that:
(1) operates:
(A) under Section 501 of the Internal Revenue Code or the Section 501 nonprofit status of the parent organization of the organization, church, body of communicants, or group; and
(B) under a constitution, a charter, an article, or a bylaw containing a clause that provides that upon dissolution, all remaining assets must:
(i) be used for nonprofit religious purposes; or
(ii) revert to the parent organization for nonprofit religious purposes; or
(2) operates as a place of worship and is recognized as a nonprofit organization by the Internal Revenue Service.
As added by P.L.186-2025, SEC.176.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/34Fetched: 10/17/2026