Indiana Code § 5-1.5-1-8

"Qualified entity"
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Sec. 8. "Qualified entity" means: (1) a political subdivision (as defined in IC 36-1-2-13 ); (2) a state educational institution; (3) a leasing body (as defined in IC 5-1-1-1 (a)); (4) a not-for-profit utility (as defined in IC 8-1-2-125 ); (5) any rural electric membership corporation organized under IC 8-1-13 ; (6) any corporation that was organized in 1963 under Acts 1935, c. 157 and that engages in the generation and transmission of electric energy; (7) any communications cooperative corporation formed under IC 8-1-17 ; (8) any commission, authority, or authorized body of any qualified entity; (9) any organization, association, or trust with members, participants, or beneficiaries that are all individually qualified entities; (10) any commission, authority, or instrumentality of the state; (11) any other participant (as defined in IC 5-1.2-2-54 ); (12) a charter school established under IC 20-5.5 (before its repeal) or IC 20-24 ; (13) a volunteer fire department (as defined in IC 36-8-12-2 ); or (14) a development authority (as defined in IC 36-7.6-1-8 ).

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