Sec. 12.5. “Charitable government services organization” means a bona fide charitable organization that meets the following requirements:

(1) The organization:

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Terms Used In Indiana Code 4-32.3-2-12.5

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
(A) operates; and

(B) is in existence;

in Indiana.

(2) The organization has a constitution, articles, charter, or bylaws that contain a clause that provides that upon dissolution all remaining assets shall be used for the organization’s stated purposes.

(3) The organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

(4) The organization has a contract with the department of child services to provide child welfare services.

As added by P.L.136-2022, SEC.1. Amended by P.L.11-2023, SEC.14.