Indiana Code Title 21. Higher Education § 21-9-1-1

(1) To encourage education and the means of education.

(2) To encourage attendance at a college or university.

(3) To provide families additional means of striving for postsecondary education through an education savings program that may be established under this article.

(4) To help provide the benefits of postsecondary education to the people of Indiana.

(5) To promote the economic development of the state by creating opportunities for a more highly educated workforce.

(6) To increase employment opportunities in Indiana.

(7) To encourage a working partnership among the people of Indiana, including Indiana families, and elementary and secondary schools, colleges or universities, financial institutions, and state government in furthering a greater rate of savings and greater participation in higher education.