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Iowa Code § 634.7

Public grants by private foundations or trusts

Iowa · Iowa Code Chapter 634 — Private Foundations and Charitable Trusts · Status: effective

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Iowa Code § 634.7, Public grants by private foundations or trusts, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2279102
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A grant, by a trust organized and funded prior to January 1, 1992, to which this chapter applies, to the state of Iowa, or a political subdivision, or agency of the state or political subdivision, for purposes of economic development, shall be regarded as a charitable contribution if made prior to January 1, 1994.