IC 3-9-1-25.5: Calendar year in which contribution made

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.