Ind. Admin. Code tit. 465, r. 2-16-14
Authority: IC 31-25-2-18
Affected: IC 31-25-2-7; IC 31-27-3; IC 31-27-5
Sec. 14. "Tax exempt entity" means a residential treatment services provider that has been determined to be exempt from federal income taxation by the Internal Revenue Service or otherwise operates under such an exemption pursuant to the Internal Revenue Code of 1986, as amended.
(Department of Child Services; 465 IAC 2-16-14; filed Apr 26, 2011, 11:20 a.m.: 20110525-IR-465100416FRA; readopted filed Jun 21, 2017, 3:25 p.m.: 20170719-IR-465170216RFA; readopted filed Feb 22, 2023, 9:25 a.m.: 20230322-IR-465230002RFA)