Indiana Code Title 8. Utilities and Transportation § 8-1-2.8-24

(1) for purposes of all taxes imposed by the state or any county or municipality in Indiana is an organization that is organized and operated exclusively for charitable purposes;  and

(2) qualifies for all exemptions applicable to those organizations, including but not limited to those exemptions set forth in IC 6-2.5-5-25(a)(1)(B) and IC 6-1.1-10-16.