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Indiana Code Title 4. State Offices and Administration § 4-32.3-2-31

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

Sec. 31. (a) “Qualified organization” refers to any of the following:

(1) A bona fide charitable organization, including civic, fraternal, and veterans organizations, operating in Indiana that:

(A) has a constitution, articles, charter, or bylaws that contain a clause that provides that upon dissolution all remaining assets shall be used for the nonprofit's stated purposes;  and

(B) satisfies at least one (1) of the following requirements:

(i) The organization is in existence in Indiana.

(ii) The organization is affiliated with a parent organization that is in existence in Indiana.

(iii) The organization has reorganized and is continuing its mission under a new name on file with the secretary of state of Indiana and with a new tax identification number after having satisfied the requirements set forth in either item (i) or (ii).

(2) A bona fide political organization operating in Indiana that produces exempt function income (as defined in Section 527 of the Internal Revenue Code).

(3) A state educational institution (as defined in IC 21-7-13-32).

(4) A bona fide national organization operating in Indiana.

(5) A bona fide national foundation.

(6) A professional sports team foundation.

(b) For purposes of IC 4-32.3-4-3, a “qualified organization” includes the following:

(1) A hospital licensed under IC 16-21.

(2) A health facility licensed under IC 16-28.

(3) A psychiatric facility licensed under IC 12-25.

(4) An organization defined in subsection (a).

(c) Evidence that an organization satisfies subsection (a)(1)(B)(iii) includes the following:

(1) Evidence of the organization's continued use of a service mark or trademarked logo associated with the organization's former name.

(2) Evidence of the continuity of the organization's activities as shown in the federal income tax returns filed for the organization.

(3) Evidence of the continuity of the organization's activities as shown by the most recent annual external financial reviews of the organization prepared by a certified public accountant.

(4) Any other information considered sufficient by the commission.

(d) Unless the construction is plainly repugnant to the intent of the general assembly or the context of the statute, “qualified organization” refers to an Indiana affiliate of a bona fide national organization or bona fide national foundation.

(e) Any organization seeking to be a “qualified organization” must complete all forms required by the commission.

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Cite this article: FindLaw.com - Indiana Code Title 4. State Offices and Administration § 4-32.3-2-31 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-4-state-offices-and-administration/in-code-sect-4-32-3-2-31/

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