§ 34-6-2-88.3 Nonprofit religious organization

Codes > Indiana Code > Title 34 > Article 6 : Chapter 2 > 34-6-2-88.3 Nonprofit

34-6-2-88.3 “Nonprofit religious organization”

    Sec. 88.3. “Nonprofit religious organization”, for purposes of IC 34-31-7, means an organization, a church, a body of
communicants, or a group organized primarily for religious purposes and not for pecuniary profit that:

    (1) operates:

        (A) under Section 501 of the Internal Revenue Code [FN1] or the Section 501 nonprofit status of the parent organization of the organization, church, body of communicants, or group; and

        (B) has a constitution, a charter, an article, or a bylaw containing a clause that provides that upon dissolution, all remaining assets must:

            (i) be used for nonprofit religious purposes; or

            (ii) revert to the parent organization for nonprofit religious purposes; or

    (2) operates as a place of worship and is recognized as a nonprofit organization by the Internal Revenue Service.

    [FN1] 26 U.S.C.A. § 501