Indiana Code Title 10. Public Safety § 10-18-4-23

Sec. 23. (a) As used in this section, “fiscal body” has the meaning set forth in IC 36-1-2-6.

(b) The fiscal body of a city maintaining a memorial under this chapter may by ordinance authorize the sale or donation of the memorial to an organization that is exempt from federal income taxation under Section 501(c)(3) or 501(c)(19) of the Internal Revenue Code.  An organization that acquires a memorial under this section shall continue to operate and maintain the property as a memorial.  Ownership of the memorial reverts to the city if the acquiring organization: