IC 6-3.1-15
Chapter 15. Tax Credit for Computer Equipment Donations
IC 6-3.1-15-1 "Buddy system project" defined
Sec. 1. As used in this chapter, "buddy system project" has the
meaning set forth in IC 20-20-15-4(1)(A). As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.95.
IC 6-3.1-15-2 "Qualified computer equipment" defined
Sec. 2. As used in this chapter, "qualified computer equipment"
means computer equipment, including hardware and software,
specified by the state board under section 11 of this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-3 "Service center" defined
Sec. 3. As used in this chapter, "service center" means an
educational service center established under IC 20-20-1. As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.96.
IC 6-3.1-15-4 "State board" defined
Sec. 4. As used in this chapter, "state board" refers to the Indiana
state board of education. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-5 "State tax liability" defined
Sec. 5. As used in this chapter, "state tax liability" means a
taxpayer's total tax liability incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(2) IC 6-5.5 (the financial institutions tax); and
(3) IC 27-1-18-2 (the insurance premiums tax);
as computed after the application of the credits that under
IC 6-3.1-1-2 are to be applied before the credit provided by this
chapter. As added by P.L.43-1992, SEC.11. Amended by P.L.70-1993, SEC.7;
P.L.192-2002(ss), SEC.107.
IC 6-3.1-15-6 "Taxpayer" defined
Sec. 6. As used in this chapter, "taxpayer" means any person,
corporation, limited liability company, partnership, or entity that has
any state tax liability. As added by P.L.43-1992, SEC.11. Amended by P.L.8-1993, SEC.90.
IC 6-3.1-15-7 Taxpayers entitled to credit
Sec. 7. A taxpayer that has donated during the taxable year
qualified computer equipment to a service center is entitled to a tax
credit as provided in section 8 of this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-8 Amount of credit
Sec. 8. The department shall grant a tax credit of one hundred
dollars ($100) against the state tax liability of a taxpayer who
qualifies for the tax credit under this chapter for each unit of
qualified computer equipment that is donated under section 7 of this
chapter. As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.2.
IC 6-3.1-15-9 Applications for credit
Sec. 9. A taxpayer that desires to claim a tax credit under this
chapter shall file with the department, in the form that the department
prescribes, a tax credit application that includes a certification from:
(1) the applicant stating that the applicant is a taxpayer; and
(2) a service center, that is issued under section 11 of this
chapter, stating that the applicant donated qualified computer
equipment in accordance with this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-10 Minimum standards for equipment; certification
Sec. 10. The state board shall, in consultation with the corporation
for educational technology if the corporation is established under
IC 20-20-15-3, establish minimum standards for qualified computer
equipment. Upon receipt of computer equipment, a service center
shall promptly inspect the equipment. If the computer equipment
meets the minimum standards established by the state board, the
service center shall accept the computer equipment as qualified
computer equipment and shall, subject to section 11(b) of this
chapter, promptly send a certification to the computer equipment
owner for the tax credit available under this chapter. As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.97.
IC 6-3.1-15-11 Remittance of tax credits; defective equipment
Sec. 11. (a) Before September 1 of each year, the department shall
send to the state board a statement of the aggregate tax credits
approved by the department for the preceding state fiscal year, listing
the amount of credits approved from each service center. Within
thirty (30) days following receipt of the department's notice, the state
board shall direct each service center to remit to the department the
entire amount of credits specified in the department's notice and
attributable to the service center. Each service center shall remit the
payment required under this section to the department within thirty
(30) days after receipt of the state board notice.
(b) If a service center determines within thirty (30) days of receipt
of a unit of computer equipment that the equipment is defective or
otherwise fails to meet the minimum standards for qualified
computer equipment, the service center may refuse to issue a tax
credit certification under section 10 of this chapter. If the service
center elects not to issue a tax credit certification for a particular unit
of computer equipment, the service center shall promptly notify the
donor of the equipment and allow the donor thirty (30) days to
retrieve the equipment. Upon the expiration of the thirty (30) day
period, the service center may retain the equipment for any purpose. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-12 Sale of equipment
Sec. 12. (a) A service center may sell qualified computer
equipment received by taxpayers under this chapter only to the
following:
(1) Public or private elementary or secondary schools.
(2) The parent or guardian of a student enrolled in grade 1
through 12 that is a participant in a buddy system project or
enrolled in a school's computer education program.
(b) A service center may sell qualified computer equipment under
this chapter to schools, parents, or guardians located outside the
service center's normal service area, but not outside Indiana.
(c) Before a public or private elementary school may purchase
qualified computer equipment from a service center, the school must
submit a statement to the service center detailing the following:
(1) The school's computer education program or planned
computer education program.
(2) The school's planned use of the qualified computer
equipment, including the goals of the plan, the implementation
of the plan, and the number of students that will be served with
the qualified computer equipment.
(d) A school that purchases qualified computer equipment from
a service center may sell the qualified computer equipment to a
parent or guardian of a child who is enrolled in the school's computer
education program, including a buddy system project.
(e) Before a parent or guardian of a student may purchase
qualified computer equipment from a service center, the parent or
guardian must present proof, in the form approved by the service
center, that:
(1) the child of the parent or guardian is a participant in a buddy
system project or enrolled in a school's computer education
program; and
(2) the qualified computer equipment will be used by the child
for an educational purpose. As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.3.
IC 6-3.1-15-13 Price for resale of equipment
Sec. 13. A service center shall establish a price for the resale of
qualified computer equipment that equals:
(1) the amount of the service center's payment to the department
under section 11 of this chapter in the preceding year and as
anticipated for the current year; and
(2) the service center's actual operating expenses in purchasing,
inspecting, testing, refurbishing, and reselling qualified
computer equipment under this chapter, including a reasonable
allowance for operating overhead. As added by P.L.43-1992, SEC.11. Amended by P.L.1-1993, SEC.40;
P.L.62-1997, SEC.4.
IC 6-3.1-15-14 Projections of anticipated demand for equipment; refusal to issue
credit
Sec. 14. (a) Each service center shall develop a two (2) year
projection of the anticipated demand for the purchase of qualified
computer equipment. Each service center shall submit the service
center's projection to the state board by January 10 of each calendar
year.
(b) A service center may refuse to issue tax credit certification
under section 10 of this chapter when the demand for qualified
computer equipment, determined under subsection (a), is equal to or
less than the anticipated supply of qualified computer equipment. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-15 Notification of schools
Sec. 15. Before July 1 of each year, the state department of
education shall notify each school that complies with the minimum
instructional days required by IC 20-30-2-3 for the preceding school
year that the program created by this chapter exists, including how
the school may participate in the program. As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.98.
IC 6-3.1-15-16 Rules
Sec. 16. The state board shall adopt rules under IC 4-22-2 to
implement this chapter, including rules that:
(1) assure equitable allocation and nondiscrimination in the
distribution of qualified computer equipment to authorized
purchasers under section 12(a) of this chapter;
(2) require inter-regional cooperation among the service centers
in complying with this chapter; and
(3) provide for annual audits of the service centers by the state
board to determine compliance with this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-17 Annual reports
Sec. 17. The state board shall perform an annual review of the
program implemented by this chapter and before September 1 of
each year file an annual report with the budget committee for review
by the budget committee and approval of the budget agency. The
report must include the following:
(1) A listing of the schools that participated in the program
including the school's location, whether the school is a private
or public school, whether the school participates in a buddy
system project, and a description of the demographics of the
students of each school.
(2) The board's opinion regarding the success of the program.
(3) The amount of tax credits granted to donors. As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.5.
IC 6-3.1-15
Chapter 15. Tax Credit for Computer Equipment Donations
IC 6-3.1-15-1 "Buddy system project" defined
Sec. 1. As used in this chapter, "buddy system project" has the
meaning set forth in IC 20-20-15-4(1)(A). As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.95.
IC 6-3.1-15-2 "Qualified computer equipment" defined
Sec. 2. As used in this chapter, "qualified computer equipment"
means computer equipment, including hardware and software,
specified by the state board under section 11 of this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-3 "Service center" defined
Sec. 3. As used in this chapter, "service center" means an
educational service center established under IC 20-20-1. As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.96.
IC 6-3.1-15-4 "State board" defined
Sec. 4. As used in this chapter, "state board" refers to the Indiana
state board of education. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-5 "State tax liability" defined
Sec. 5. As used in this chapter, "state tax liability" means a
taxpayer's total tax liability incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(2) IC 6-5.5 (the financial institutions tax); and
(3) IC 27-1-18-2 (the insurance premiums tax);
as computed after the application of the credits that under
IC 6-3.1-1-2 are to be applied before the credit provided by this
chapter. As added by P.L.43-1992, SEC.11. Amended by P.L.70-1993, SEC.7;
P.L.192-2002(ss), SEC.107.
IC 6-3.1-15-6 "Taxpayer" defined
Sec. 6. As used in this chapter, "taxpayer" means any person,
corporation, limited liability company, partnership, or entity that has
any state tax liability. As added by P.L.43-1992, SEC.11. Amended by P.L.8-1993, SEC.90.
IC 6-3.1-15-7 Taxpayers entitled to credit
Sec. 7. A taxpayer that has donated during the taxable year
qualified computer equipment to a service center is entitled to a tax
credit as provided in section 8 of this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-8 Amount of credit
Sec. 8. The department shall grant a tax credit of one hundred
dollars ($100) against the state tax liability of a taxpayer who
qualifies for the tax credit under this chapter for each unit of
qualified computer equipment that is donated under section 7 of this
chapter. As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.2.
IC 6-3.1-15-9 Applications for credit
Sec. 9. A taxpayer that desires to claim a tax credit under this
chapter shall file with the department, in the form that the department
prescribes, a tax credit application that includes a certification from:
(1) the applicant stating that the applicant is a taxpayer; and
(2) a service center, that is issued under section 11 of this
chapter, stating that the applicant donated qualified computer
equipment in accordance with this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-10 Minimum standards for equipment; certification
Sec. 10. The state board shall, in consultation with the corporation
for educational technology if the corporation is established under
IC 20-20-15-3, establish minimum standards for qualified computer
equipment. Upon receipt of computer equipment, a service center
shall promptly inspect the equipment. If the computer equipment
meets the minimum standards established by the state board, the
service center shall accept the computer equipment as qualified
computer equipment and shall, subject to section 11(b) of this
chapter, promptly send a certification to the computer equipment
owner for the tax credit available under this chapter. As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.97.
IC 6-3.1-15-11 Remittance of tax credits; defective equipment
Sec. 11. (a) Before September 1 of each year, the department shall
send to the state board a statement of the aggregate tax credits
approved by the department for the preceding state fiscal year, listing
the amount of credits approved from each service center. Within
thirty (30) days following receipt of the department's notice, the state
board shall direct each service center to remit to the department the
entire amount of credits specified in the department's notice and
attributable to the service center. Each service center shall remit the
payment required under this section to the department within thirty
(30) days after receipt of the state board notice.
(b) If a service center determines within thirty (30) days of receipt
of a unit of computer equipment that the equipment is defective or
otherwise fails to meet the minimum standards for qualified
computer equipment, the service center may refuse to issue a tax
credit certification under section 10 of this chapter. If the service
center elects not to issue a tax credit certification for a particular unit
of computer equipment, the service center shall promptly notify the
donor of the equipment and allow the donor thirty (30) days to
retrieve the equipment. Upon the expiration of the thirty (30) day
period, the service center may retain the equipment for any purpose. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-12 Sale of equipment
Sec. 12. (a) A service center may sell qualified computer
equipment received by taxpayers under this chapter only to the
following:
(1) Public or private elementary or secondary schools.
(2) The parent or guardian of a student enrolled in grade 1
through 12 that is a participant in a buddy system project or
enrolled in a school's computer education program.
(b) A service center may sell qualified computer equipment under
this chapter to schools, parents, or guardians located outside the
service center's normal service area, but not outside Indiana.
(c) Before a public or private elementary school may purchase
qualified computer equipment from a service center, the school must
submit a statement to the service center detailing the following:
(1) The school's computer education program or planned
computer education program.
(2) The school's planned use of the qualified computer
equipment, including the goals of the plan, the implementation
of the plan, and the number of students that will be served with
the qualified computer equipment.
(d) A school that purchases qualified computer equipment from
a service center may sell the qualified computer equipment to a
parent or guardian of a child who is enrolled in the school's computer
education program, including a buddy system project.
(e) Before a parent or guardian of a student may purchase
qualified computer equipment from a service center, the parent or
guardian must present proof, in the form approved by the service
center, that:
(1) the child of the parent or guardian is a participant in a buddy
system project or enrolled in a school's computer education
program; and
(2) the qualified computer equipment will be used by the child
for an educational purpose. As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.3.
IC 6-3.1-15-13 Price for resale of equipment
Sec. 13. A service center shall establish a price for the resale of
qualified computer equipment that equals:
(1) the amount of the service center's payment to the department
under section 11 of this chapter in the preceding year and as
anticipated for the current year; and
(2) the service center's actual operating expenses in purchasing,
inspecting, testing, refurbishing, and reselling qualified
computer equipment under this chapter, including a reasonable
allowance for operating overhead. As added by P.L.43-1992, SEC.11. Amended by P.L.1-1993, SEC.40;
P.L.62-1997, SEC.4.
IC 6-3.1-15-14 Projections of anticipated demand for equipment; refusal to issue
credit
Sec. 14. (a) Each service center shall develop a two (2) year
projection of the anticipated demand for the purchase of qualified
computer equipment. Each service center shall submit the service
center's projection to the state board by January 10 of each calendar
year.
(b) A service center may refuse to issue tax credit certification
under section 10 of this chapter when the demand for qualified
computer equipment, determined under subsection (a), is equal to or
less than the anticipated supply of qualified computer equipment. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-15 Notification of schools
Sec. 15. Before July 1 of each year, the state department of
education shall notify each school that complies with the minimum
instructional days required by IC 20-30-2-3 for the preceding school
year that the program created by this chapter exists, including how
the school may participate in the program. As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.98.
IC 6-3.1-15-16 Rules
Sec. 16. The state board shall adopt rules under IC 4-22-2 to
implement this chapter, including rules that:
(1) assure equitable allocation and nondiscrimination in the
distribution of qualified computer equipment to authorized
purchasers under section 12(a) of this chapter;
(2) require inter-regional cooperation among the service centers
in complying with this chapter; and
(3) provide for annual audits of the service centers by the state
board to determine compliance with this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-17 Annual reports
Sec. 17. The state board shall perform an annual review of the
program implemented by this chapter and before September 1 of
each year file an annual report with the budget committee for review
by the budget committee and approval of the budget agency. The
report must include the following:
(1) A listing of the schools that participated in the program
including the school's location, whether the school is a private
or public school, whether the school participates in a buddy
system project, and a description of the demographics of the
students of each school.
(2) The board's opinion regarding the success of the program.
(3) The amount of tax credits granted to donors. As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.5.
IC 6-3.1-15
Chapter 15. Tax Credit for Computer Equipment Donations
IC 6-3.1-15-1 "Buddy system project" defined
Sec. 1. As used in this chapter, "buddy system project" has the
meaning set forth in IC 20-20-15-4(1)(A). As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.95.
IC 6-3.1-15-2 "Qualified computer equipment" defined
Sec. 2. As used in this chapter, "qualified computer equipment"
means computer equipment, including hardware and software,
specified by the state board under section 11 of this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-3 "Service center" defined
Sec. 3. As used in this chapter, "service center" means an
educational service center established under IC 20-20-1. As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.96.
IC 6-3.1-15-4 "State board" defined
Sec. 4. As used in this chapter, "state board" refers to the Indiana
state board of education. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-5 "State tax liability" defined
Sec. 5. As used in this chapter, "state tax liability" means a
taxpayer's total tax liability incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(2) IC 6-5.5 (the financial institutions tax); and
(3) IC 27-1-18-2 (the insurance premiums tax);
as computed after the application of the credits that under
IC 6-3.1-1-2 are to be applied before the credit provided by this
chapter. As added by P.L.43-1992, SEC.11. Amended by P.L.70-1993, SEC.7;
P.L.192-2002(ss), SEC.107.
IC 6-3.1-15-6 "Taxpayer" defined
Sec. 6. As used in this chapter, "taxpayer" means any person,
corporation, limited liability company, partnership, or entity that has
any state tax liability. As added by P.L.43-1992, SEC.11. Amended by P.L.8-1993, SEC.90.
IC 6-3.1-15-7 Taxpayers entitled to credit
Sec. 7. A taxpayer that has donated during the taxable year
qualified computer equipment to a service center is entitled to a tax
credit as provided in section 8 of this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-8 Amount of credit
Sec. 8. The department shall grant a tax credit of one hundred
dollars ($100) against the state tax liability of a taxpayer who
qualifies for the tax credit under this chapter for each unit of
qualified computer equipment that is donated under section 7 of this
chapter. As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.2.
IC 6-3.1-15-9 Applications for credit
Sec. 9. A taxpayer that desires to claim a tax credit under this
chapter shall file with the department, in the form that the department
prescribes, a tax credit application that includes a certification from:
(1) the applicant stating that the applicant is a taxpayer; and
(2) a service center, that is issued under section 11 of this
chapter, stating that the applicant donated qualified computer
equipment in accordance with this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-10 Minimum standards for equipment; certification
Sec. 10. The state board shall, in consultation with the corporation
for educational technology if the corporation is established under
IC 20-20-15-3, establish minimum standards for qualified computer
equipment. Upon receipt of computer equipment, a service center
shall promptly inspect the equipment. If the computer equipment
meets the minimum standards established by the state board, the
service center shall accept the computer equipment as qualified
computer equipment and shall, subject to section 11(b) of this
chapter, promptly send a certification to the computer equipment
owner for the tax credit available under this chapter. As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.97.
IC 6-3.1-15-11 Remittance of tax credits; defective equipment
Sec. 11. (a) Before September 1 of each year, the department shall
send to the state board a statement of the aggregate tax credits
approved by the department for the preceding state fiscal year, listing
the amount of credits approved from each service center. Within
thirty (30) days following receipt of the department's notice, the state
board shall direct each service center to remit to the department the
entire amount of credits specified in the department's notice and
attributable to the service center. Each service center shall remit the
payment required under this section to the department within thirty
(30) days after receipt of the state board notice.
(b) If a service center determines within thirty (30) days of receipt
of a unit of computer equipment that the equipment is defective or
otherwise fails to meet the minimum standards for qualified
computer equipment, the service center may refuse to issue a tax
credit certification under section 10 of this chapter. If the service
center elects not to issue a tax credit certification for a particular unit
of computer equipment, the service center shall promptly notify the
donor of the equipment and allow the donor thirty (30) days to
retrieve the equipment. Upon the expiration of the thirty (30) day
period, the service center may retain the equipment for any purpose. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-12 Sale of equipment
Sec. 12. (a) A service center may sell qualified computer
equipment received by taxpayers under this chapter only to the
following:
(1) Public or private elementary or secondary schools.
(2) The parent or guardian of a student enrolled in grade 1
through 12 that is a participant in a buddy system project or
enrolled in a school's computer education program.
(b) A service center may sell qualified computer equipment under
this chapter to schools, parents, or guardians located outside the
service center's normal service area, but not outside Indiana.
(c) Before a public or private elementary school may purchase
qualified computer equipment from a service center, the school must
submit a statement to the service center detailing the following:
(1) The school's computer education program or planned
computer education program.
(2) The school's planned use of the qualified computer
equipment, including the goals of the plan, the implementation
of the plan, and the number of students that will be served with
the qualified computer equipment.
(d) A school that purchases qualified computer equipment from
a service center may sell the qualified computer equipment to a
parent or guardian of a child who is enrolled in the school's computer
education program, including a buddy system project.
(e) Before a parent or guardian of a student may purchase
qualified computer equipment from a service center, the parent or
guardian must present proof, in the form approved by the service
center, that:
(1) the child of the parent or guardian is a participant in a buddy
system project or enrolled in a school's computer education
program; and
(2) the qualified computer equipment will be used by the child
for an educational purpose. As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.3.
IC 6-3.1-15-13 Price for resale of equipment
Sec. 13. A service center shall establish a price for the resale of
qualified computer equipment that equals:
(1) the amount of the service center's payment to the department
under section 11 of this chapter in the preceding year and as
anticipated for the current year; and
(2) the service center's actual operating expenses in purchasing,
inspecting, testing, refurbishing, and reselling qualified
computer equipment under this chapter, including a reasonable
allowance for operating overhead. As added by P.L.43-1992, SEC.11. Amended by P.L.1-1993, SEC.40;
P.L.62-1997, SEC.4.
IC 6-3.1-15-14 Projections of anticipated demand for equipment; refusal to issue
credit
Sec. 14. (a) Each service center shall develop a two (2) year
projection of the anticipated demand for the purchase of qualified
computer equipment. Each service center shall submit the service
center's projection to the state board by January 10 of each calendar
year.
(b) A service center may refuse to issue tax credit certification
under section 10 of this chapter when the demand for qualified
computer equipment, determined under subsection (a), is equal to or
less than the anticipated supply of qualified computer equipment. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-15 Notification of schools
Sec. 15. Before July 1 of each year, the state department of
education shall notify each school that complies with the minimum
instructional days required by IC 20-30-2-3 for the preceding school
year that the program created by this chapter exists, including how
the school may participate in the program. As added by P.L.43-1992, SEC.11. Amended by P.L.1-2005, SEC.98.
IC 6-3.1-15-16 Rules
Sec. 16. The state board shall adopt rules under IC 4-22-2 to
implement this chapter, including rules that:
(1) assure equitable allocation and nondiscrimination in the
distribution of qualified computer equipment to authorized
purchasers under section 12(a) of this chapter;
(2) require inter-regional cooperation among the service centers
in complying with this chapter; and
(3) provide for annual audits of the service centers by the state
board to determine compliance with this chapter. As added by P.L.43-1992, SEC.11.
IC 6-3.1-15-17 Annual reports
Sec. 17. The state board shall perform an annual review of the
program implemented by this chapter and before September 1 of
each year file an annual report with the budget committee for review
by the budget committee and approval of the budget agency. The
report must include the following:
(1) A listing of the schools that participated in the program
including the school's location, whether the school is a private
or public school, whether the school participates in a buddy
system project, and a description of the demographics of the
students of each school.
(2) The board's opinion regarding the success of the program.
(3) The amount of tax credits granted to donors. As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.5.
