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2021 Iowa Code
Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES
Chapter 634 - PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS
Section 634.7 - Public grants by private foundations or trusts.
Universal Citation: IA Code § 634.7 (2021)
634.7 Public grants by private foundations or trusts.
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.
92 Acts, ch 1244, §48
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