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Ind. Code § 23-17-25.7-1

Definitions

Known as the Indiana Nonprofit Corporation Act

The act spans §§ 23-17-10-1 to 23-17-9-2 (200 sections).

As added by P.L.220-2025, SEC.2.

Sec. 1. The following definitions apply throughout this chapter:

(1) "Charitable organization" means any entity that is:

(A) recognized as tax exempt under Section 501(c)(3) of the Internal Revenue Code; and

(B) organized under IC 23-17-3.

(2) "Deceased" means a person who has:

(A) died; and

(B) designated a charitable organization as the beneficiary of an individual retirement account, retirement account, brokerage transfer on death account, annuity, or life insurance policy.

(3) "Financial institution" means any:

(A) bank;

(B) trust company;

(C) corporate fiduciary;

(D) savings association;

(E) credit union;

(F) savings bank;

(G) bank of discount and deposit;

(H) industrial loan and investment company; or

(I) investment company;

organized or reorganized under Indiana law, the law of another state (as defined in IC 28-2-17-19), or United States law.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.