Statutes, codes, and regulations
Indiana Administrative Code
Title 465 - DEPARTMENT OF CHILD SERVICESArticle 2 - CHILD WELFARE SERVICES
Rule 465 IAC 2-16 - Rate Setting for Residential Treatment Services Providers
Section 465 IAC 2-16-14 - "Tax exempt entity" defined

465 Ind. Admin. Code 2-16-14

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Current through November 6, 2024
Section 465 IAC 2-16-14 - "Tax exempt entity" defined

Authority: IC 31-25-2-18

Affected: IC 31-25-2-7; IC 31-27-3; IC 31-27-5

Sec. 14.

"Tax exempt entity" means a residential treatment services provider that has been determined to be exempt from federal income taxation by the Internal Revenue Service or otherwise operates under such an exemption pursuant to the Internal Revenue Code of 1986, as amended.

465 IAC 2-16-14

Department of Child Services; 465 IAC 2-16-14; filed Apr 26, 2011, 11:20 a.m.: 20110525-IR-465100416FRA
Readopted filed 6/21/2017, 3:25 p.m.: 20170719-IR-465170216RFA
Readopted filed 2/22/2023, 9:25 a.m.: 20230322-IR-465230002RFA