{"data":{"id":"us-in/ic-6-3.1-18-4.5","jurisdiction":"us-in","citation":"IC 6-3.1-18-4.5","heading":"\"Qualified contribution\"","body":"Sec. 4.5. As used in this chapter, \"qualified contribution\" means a contribution to a fund for which a community development corporation or community based organization has received an allocation of tax credits under IC 4-4-28-13.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 18. Individual Development Account Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-18-4.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"de6f578c70ee93c9c7aba5926774a2a6c6cd26eb7b8b53f2d003a5da125ef96f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-18-4.3","next":"us-in/ic-6-3.1-18-5"},"notice":"GroundRules: Original legal text. Not legal advice."}