IC 30-4-10-8 : "Charitable organization"

Sec. 8. As used in this chapter, "charitable organization" means:

(1) a person, other than an individual, organized and operated exclusively for a charitable purpose; or

(2) a government or governmental subdivision, agency, or instrumentality to the extent it holds funds exclusively for a charitable purpose.

As added by P.L.161-2022, SEC.3.