Sec. 12. A contribution to a scholarship granting organization shall be treated as having been made for use in a school scholarship program if: (1) the contribution is made directly to a scholarship granting organization; and (2) either: (A) not later than the date of the contribution, the taxpayer designates in writing to the scholarship granting organization that the contribution is to be used only for a school scholarship program; or (B) the scholarship granting organization provides the taxpayer with written confirmation that the contribution will be dedicated solely for use in a school scholarship program.
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