Indiana § 6-3.1-30.5-12 Use of contribution

Indiana Statutes

§ 6-3.1-30.5-12 — Use of contribution

Indiana § 6-3.1-30.5-12

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 30.5School Scholarship Tax Credit

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Bluebook

Ind. Code § 6-3.1-30.5-12 (2026).

Text

A contribution to a scholarship granting organization shall be treated as having been made for use in a school scholarship program if:

(1)the contribution is made directly to a scholarship granting organization; and

(2)either:

(A)not later than the date of the contribution, the taxpayer designates in writing to the scholarship granting organization that the contribution is to be used only for a school scholarship program; or

(B)the scholarship granting organization provides the taxpayer with written confirmation that the contribution will be dedicated solely for use in a school scholarship program.

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A contribution to a scholarship granting
organization shall be treated as having been made for use in a school
scholarship program if:
(1) the contribution is made directly to a scholarship granting
organization; and
(2) either:
(A) not later than the date of the contribution, the taxpayer
designates in writing to the scholarship granting organization
that the contribution is to be used only for a school scholarship
program; or
(B) the scholarship granting organization provides the taxpayer
with written confirmation that the contribution will be
dedicated solely for use in a school scholarship program.