Section 2-7-1-4 - "Gift"(a) "Gift" means the voluntary transfer of anything of value without consideration.(b) The term does not include a contribution (as defined in IC 3-5-2-15).
IC 2-7-1-4
As added by Acts1981 , P.L. 9, SEC.1. Amended by P.L. 9-1993, SEC.3; P.L. 58-2010, SEC.8.