"Nonprofit religious organization"

Sec. 134. "Nonprofit religious organization", for purposes of IC 34-31-7, means an organization, a church, a body of communicants, or a group organized primarily for religious purposes and not for pecuniary profit that: (1) operates: (A) under Section 501 of the Internal Revenue Code or the Section 501 nonprofit status of the parent organization of the organization, church, body of communicants, or group; and (B) under a constitution, a charter, an article, or a bylaw containing a clause that provides that upon dissolution, all remaining assets must: (i) be used for nonprofit religious purposes; or (ii) revert to the parent organization for nonprofit religious purposes; or (2) operates as a place of worship and is recognized as a nonprofit organization by the Internal Revenue Service. As added by P.L.186-2025, SEC.176.