Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 140. BUREAU OF MOTOR VEHICLES |
Article 140IAC2. EXCISE TAX AND REGISTRATION |
Rule 140IAC2-4. Special Group Recognition License Plates; Issuance |
Section 140IAC2-4-6. Not-for-profit
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A group petitioning for a special group recognition license plate must show its not-for-profit status by a determination letter from the Internal Revenue Service (letter 947 or equivalent) as to the organization's qualification for exemption from taxation under Section 501 of the Internal Revenue Code. (Bureau of Motor Vehicles; 140 IAC 2-4-6; filed Jun 16, 1995, 3:30 p.m.: 18 IR 2675; readopted filed Jul 30, 2001, 10:24 a.m.: 24 IR 4228; readopted filed Nov 14, 2007, 1:31 p.m.: 20071212-IR-140070562RFA; filed Oct 7, 2008, 10:23 a.m.: 20081105-IR-140080215FRA; readopted filed Nov 3, 2014, 1:43 p.m.: 20141203-IR-140140375RFA)