Indiana § 20-53-1-4 - Qualified scholarship granting organization eligibility and requirements
Full text of Indiana Indiana Code § 20-53-1-4 — Qualified scholarship granting organization eligibility and requirements, with citation guidance and answers to common questions.
§ 20-53-1-4. Qualified scholarship granting organization eligibility and requirements
Sec. 4. (a) A scholarship granting organization shall be included on the list of qualified scholarship granting organizations submitted by the department to the Secretary of the Treasury of the United States under this chapter, if the organization:
(1) is a nonprofit organization with the primary purpose of providing scholarships to students; and
(2) meets the requirements described in Section 25F(c)(5) of the Internal Revenue Code.
(b) A scholarship granting organization (as defined in IC 6-3.1-30.5-3(1)) for purposes of the tax credit under IC 6-3.1-30.5 is eligible to be included on the list of qualified scholarship granting organizations under this chapter, if the scholarship granting organization meets the requirements under subsection (a). Each year the department shall provide to the department of state revenue a list of the scholarship granting organizations (as defined in IC 6-3.1-30.5-3(1)) that are also included on the list of qualified scholarship granting organizations submitted by the department to the Secretary of the Treasury of the United States under this chapter.
As added by P.L.159-2026, SEC.26.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 20-53-1-4
What does Indiana Code § 20-53-1-4 cover?
Section 20-53-1-4 ("Qualified scholarship granting organization eligibility and requirements") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 20-53-1-4?
A common citation format is "Indiana Code § 20-53-1-4" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 20-53-1-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.