As used in this chapter, "eligible recipient" means the following:
- (1) Any political subdivision (as defined in IC 36-1-2-13 ).
- (2) A volunteer fire department (as defined in IC 36-8-12-2 ) or another group recognized by a political subdivision (as defined in IC 36-1-2-13 ) as a group providing firefighting or other emergency services to the area served by the political subdivision, the majority of members of which receive no compensation or nominal compensation for their services.
- (3) A corporation, community chest, community fund, or community foundation that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.
- (4) The state.
- (5) A state educational institution.
- (6) Any body corporate and politic that serves as an instrumentality of the state.
As added by P.L.341-1989(ss), SEC.1. Amended by P.L.186-2002, SEC.1; P.L.2-2007, SEC.63.