Section 6-3.1-30.5-12 - Use of contribution A contribution to a scholarship granting organization shall be treated as having been made for use in a school scholarship program if:
(1) the contribution is made directly to a scholarship granting organization; and(2) either: (A) not later than the date of the contribution, the taxpayer designates in writing to the scholarship granting organization that the contribution is to be used only for a school scholarship program; or(B) the scholarship granting organization provides the taxpayer with written confirmation that the contribution will be dedicated solely for use in a school scholarship program.Amended by P.L. 92-2011, SEC. 3, eff. 7/1/2011.As added by P.L. 182-2009 (ss), SEC.205.