Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 465. DEPARTMENT OF CHILD SERVICES |
Article 465IAC2. CHILD WELFARE SERVICES |
Rule 465IAC2-16. Rate Setting for Residential Treatment Services Providers |
Section 465IAC2-16-14. "Tax exempt entity" defined
Latest version.
-
"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)