Indiana Code 20-51-1-7. “Scholarship granting organization”
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Sec. 7. “Scholarship granting organization” refers to an organization that:
(2) is organized at least in part to grant school scholarships without limiting the availability of scholarships to students of only one (1) participating school.
(1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and
As added by P.L.182-2009(ss), SEC.364. Amended by P.L.92-2011, SEC.7.