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Indiana Code Title 34. Civil Law and Procedure § 34-6-2.1-134

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 134. “Nonprofit religious organization”, for purposes of IC 34-31-7, means an organization, a church, a body of communicants, or a group organized primarily for religious purposes and not for pecuniary profit that:

(1) operates:

(A) under Section 501 of the Internal Revenue Code or the Section 501 nonprofit status of the parent organization of the organization, church, body of communicants, or group;  and

(B) under a constitution, a charter, an article, or a bylaw containing a clause that provides that upon dissolution, all remaining assets must:

(i) be used for nonprofit religious purposes;  or

(ii) revert to the parent organization for nonprofit religious purposes;  or

(2) operates as a place of worship and is recognized as a nonprofit organization by the Internal Revenue Service.

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Cite this article: FindLaw.com - Indiana Code Title 34. Civil Law and Procedure § 34-6-2.1-134 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-34-civil-law-and-procedure/in-code-sect-34-6-2-1-134/

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