{"data":{"id":"us-in/ic-6-3.1-30.5-3-version-b","jurisdiction":"us-in","citation":"IC 6-3.1-30.5-3 (Version b)","heading":"\"Scholarship granting organization\"","body":"Sec. 3. As used in this chapter, \"scholarship granting organization\" refers to:\n(1) an organization that:\n(A) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and\n(B) conducts a school scholarship program without limiting the availability of scholarships to students of only one (1) participating school (as defined in IC 20-51-1-6); or\n(2) an organization that:\n(A) meets the requirements described in subdivision (1); and\n(B) is included on the list submitted to the Secretary of the Treasury of the United States for the taxable year under IC 20-53-1.","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#6-3.1-30.5-3-b","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7ced5205569e5dbe73fb67b9fe7020558c9081be39b63c7ab1d9a72075efdc17","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30.5-3-version-a","next":"us-in/ic-6-3.1-30.5-4"},"notice":"GroundRules: Original legal text. Not legal advice."}