{"data":{"id":"us-in/ic-6-3.1-30.5-12","jurisdiction":"us-in","citation":"IC 6-3.1-30.5-12","heading":"Use of contribution","body":"Sec. 12. A contribution to a scholarship granting organization shall be treated as having been made for use in a school scholarship program if:\n(1) the contribution is made directly to a scholarship granting organization; and\n(2) either:\n(A) not later than the date of the contribution, the taxpayer designates in writing to the scholarship granting organization that the contribution is to be used only for a school scholarship program; or\n(B) the scholarship granting organization provides the taxpayer with written confirmation that the contribution will be dedicated solely for use in a school scholarship program.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 30.5. School Scholarship Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-30.5-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a75f45cf05524c74f942f7144289034ea1aaaead12675ae72db403aec74456b1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30.5-11","next":"us-in/ic-6-3.1-30.5-13"},"notice":"GroundRules: Original legal text. Not legal advice."}