2009 Iowa Code
Title 12 - Business Entities
Subtitle 2 - Business and Professional Corporations and Companies
CHAPTER 490 - BUSINESS CORPORATIONS
490.1601 - CORPORATE RECORDS.

        490.1601  CORPORATE RECORDS.
         1.  A corporation shall keep as permanent records minutes of all
      meetings of its shareholders and board of directors, a record of all
      actions taken by the shareholders or board of directors without a
      meeting, and a record of all actions taken by a committee of the
      board of directors in place of the board of directors on behalf of
      the corporation.
         2.  A corporation shall maintain appropriate accounting records.
         3.  A corporation or its agent shall maintain a record of its
      shareholders in a form that permits preparation of a list of the
      names and addresses of all shareholders in alphabetical order by
      class of shares showing the number and class of shares held by each.

         4.  A corporation shall maintain its records in written form or in
      another form capable of conversion into written form within a
      reasonable time.
         5.  A corporation shall keep a copy of the following records at
      its principal office:
         a.  Its articles or restated articles of incorporation, all
      amendments to them currently in effect, and any notices to
      shareholders referred to in section 490.120, subsection 12, paragraph
      "e", regarding facts on which a filed document is dependent.
         b.  Its bylaws or restated bylaws and all amendments to them
      currently in effect.
         c.  Resolutions adopted by its board of directors creating one
      or more classes or series of shares, and fixing their relative
      rights, preferences, and limitations, if shares issued pursuant to
      those resolutions are outstanding.
         d.  The minutes of all shareholders' meetings, and records of
      all action taken by shareholders without a meeting, for the past
      three years.
         e.  All written communications to shareholders generally
      within the past three years, including the financial statements
      furnished for the past three years under section 490.1620.
         f.  A list of the names and business addresses of its current
      directors and officers.
         g.  Its most recent biennial report delivered to the secretary
      of state under section 490.1622.  

         89 Acts, ch 288, §175; 97 Acts, ch 171, § 19; 2007 Acts, ch 140,
      §11, 12
         Referred to in § 490.840, 490.1602