Sec. 3. As used in this chapter, “nonprofit organization” means one (1) of the following:

(1) A domestic corporation (as defined in IC 23-17-2-11).

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Terms Used In Indiana Code 23-17-32-3

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
(2) A foreign corporation (as defined in IC 23-17-2-13).

(3) An entity that is exempt from federal income tax under Section 501(c) of the Internal Revenue Code.

(4) An entity that has submitted an application with the Internal Revenue Service for recognition of an exemption under Section 501(c) of the Internal Revenue Code.

As added by P.L.221-2023, SEC.2.