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

(1) to reimburse the expenses of a qualified director (as defined in section 175 of this chapter);  and

(2) for per diem.

(1) payment for expenses, prizes, or trophies;  or

(2) a payment to an individual of fifteen dollars ($15) or less for performing one (1) or more functions during a day.

(1) Reimbursement or payment of reasonable expenses incurred for the benefit of a sports or leisure activity.

(2) Any award, meal, or other gift that does not exceed one hundred dollars ($100) in value and is given as a token of appreciation or recognition.

(3) Any per diem payment that does not exceed fifty dollars ($50) for personal services as a referee, umpire, judge, or assistant to a referee, umpire, or judge.