Calendar year in which contribution made

Ind. Code § 3-9-1-25.5
in effect
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Sec. 25.5. For purposes of this article, a person makes a contribution during the calendar year in which the person relinquishes control over the contribution by: (1) depositing the contribution in the United States mail; or (2) transferring the contribution to any other person who has been directed to convey the contribution to the person intended to be the recipient of the contribution. As added by P.L.176-1999, SEC.40.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/3Fetched: 10/17/2026

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