Ind. Code § 27-1-2.2-1

Current through P.L. 171-2024

Section 27-1-2.2-1 - "Nonprofit agricultural organization"

As used in this chapter, "nonprofit agricultural organization" means an organization:

(1) that is exempt from taxation under Section 501(c)(5) of the Internal Revenue Code;

(2) that is domiciled in Indiana;

(3) that was in existence before 1950; and

(4) the members of which include residents of every county in Indiana.

IC 27-1-2.2-1

Added by P.L. 136-2020,SEC. 1, eff. 7/1/2020.