{"data":{"id":"us-in/ic-6-3-1-36","jurisdiction":"us-in","citation":"IC 6-3-1-36","heading":"\"Eligible community foundation\"","body":"Sec. 36. As used in this article, \"eligible community foundation\" means an organization that:\n(1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code;\n(2) satisfies the public support test of Section 170(b)(1)(A)(vi) of the Internal Revenue Code;\n(3) is an autonomous, nonsectarian philanthropic institution with permanent, component funds established by many separate donors;\n(4) is accredited under national standards for United States Community Foundations established by the Community Foundations National Standards Board; and\n(5) supports a broad range of charitable activities within a specific geographic area in Indiana.\nThe term includes an affiliate fund of an eligible community foundation.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-36","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5f746a61d9887820272fe4ee8b3e4149b6ecdfcadd21ba91ffff72ded0ec1b0b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-35","next":"us-in/ic-6-3-1-37"},"notice":"GroundRules: Original legal text. Not legal advice."}