Sec. 4.5. As used in this chapter, "qualified contribution" means a contribution to a fund for which a community development corporation has received an allocation of tax credits under IC 4-4-28-13. As added by P.L.50-2016, SEC.10.
"Qualified contribution"
Ind. Code § 6-3.1-18-4.5, under Chapter 18. Individual Development Account Tax Credit.
Ind. Code § 6-3.1-18-4.5