Indiana Code
Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax
6-8-15-3. "Nonprofit Agricultural Organization"

Sec. 3. As used in this chapter, "nonprofit agricultural organization" means an organization:
(1) that is exempt from taxation under Section 501(c)(5) of the Internal Revenue Code;
(2) that is domiciled in Indiana;
(3) that was in existence before 1950; and
(4) the members of which include residents of every county in Indiana.
As added by P.L.154-2020, SEC.38.