Indiana Code § 30-2-12-1.3

"Charitable purpose" defined
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Sec. 1.3. As used in this chapter, "charitable purpose" means the following: (1) Relief of poverty. (2) Advancement of education. (3) Advancement of religion. (4) Promotion of health. (5) Promotion of a governmental purpose. (6) Any other purpose the achievement of which benefits the community.

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