Introduced Version






HOUSE BILL No. 1356

_____


DIGEST OF INTRODUCED BILL



Citations Affected: IC 4-32.2-2-24.

Synopsis: Charity gaming. Amends the definition of "qualified organization" to enable an organization that reorganizes and changes its name to obtain a charity gaming license under the new name. Requires the reorganized organization to have been continuously in existence in Indiana for at least five (5) years or affiliated with a parent organization that had been in existence in Indiana for at least five (5) years under its previous name. Describes the information considered evidence of the continuity between organizations.

Effective: July 1, 2009.





Noe




    January 13, 2009, read first time and referred to Committee on Public Policy.







Introduced

First Regular Session 116th General Assembly (2009)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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HOUSE BILL No. 1356



    A BILL FOR AN ACT to amend the Indiana Code concerning gaming.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 4-32.2-2-24; (09)IN1356.1.1. -->     SECTION 1. IC 4-32.2-2-24, AS AMENDED BY P.L.227-2007, SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2009]: Sec. 24. (a) "Qualified organization" means: refers to any of the following:
        (1) A bona fide religious, educational, senior citizens, veterans, or civic organization operating in Indiana that:
            (A) operates without profit to the organization's members;
            (B) is exempt from taxation under Section 501 of the Internal Revenue Code; and
            (C) satisfies at least one (1) of the following requirements:
                (i) The organization
has been continuously in existence in Indiana for at least five (5) years. or
                 (ii) The organization is affiliated with a parent organization that has been in existence in Indiana for at least five (5) years.
                 (iii) The organization has reorganized and is continuing its mission under a new name on file with the Indiana

secretary of state and with a new tax identification number after having satisfied the requirements set forth in either item (i) or (ii).
        (2) A bona fide political organization operating in Indiana that produces exempt function income (as defined in Section 527 of the Internal Revenue Code). or
        (3) A state educational institution (as defined in IC 20-12-0.5-1). IC 21-7-13-32).
    (b) For purposes of IC 4-32.2-4-3, a "qualified organization" includes the following:
        (1) A hospital licensed under IC 16-21.
        (2) A health facility licensed under IC 16-28.
        (3) A psychiatric facility licensed under IC 12-25.
        (4) An organization defined in subsection (a).
    (c) For purposes of IC 4-32.2-4-10, a "qualified organization" includes a bona fide business organization.
     (d) Evidence that an organization satisfies subsection (a)(1)(C)(iii) includes:
        (1) evidence of the organization's continued use of a service mark or trademarked logo associated with the organization's former name;
        (2) evidence of the continuity of the organization's activities as shown in the federal income tax returns filed for the organization's five (5) most recent taxable years;
        (3) evidence of the continuity of the organization's activities as shown by the five (5) most recent annual external financial reviews of the organization prepared by a certified public accountant; or
        (4) any other information considered sufficient by the commission.