Indiana Code
Chapter 5. Rules Governing the Administration of a Trust
30-4-5-20. Private Corporate Foundations; Effective Dates of Ic 30-4-5-18

Sec. 20. The provisions of 30-4-5-18 shall be effective as to corporations to which such section applies in accordance with the following subsections (a) and (b):
(a) With respect to each such corporation organized on or after January 1, 1970, the provisions of 30-4-5-18 shall be effective from and after the date of such corporation's organization.
(b) With respect to each such corporation organized before January 1, 1970, the provisions of 30-4-5-18 shall be effective during taxable years commencing after December 31, 1971.
Formerly: Acts 1971, P.L.416, SEC.6.