Sec. 8. As used in this chapter, “charitable organization” means:

(1) a person, other than an individual, organized and operated exclusively for a charitable purpose; or

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Terms Used In Indiana Code 30-4-10-8

  • charitable purpose: means the relief of poverty, the advancement of education or religion, the promotion of health, a municipal or other governmental purpose, or a purpose that is beneficial to the community. See Indiana Code 30-4-10-9
  • person: means :

    Indiana Code 30-4-10-19

(2) a government or governmental subdivision, agency, or instrumentality to the extent it holds funds exclusively for a charitable purpose.

As added by P.L.161-2022, SEC.3.