Statutes > Iowa Statutes > Title 15 - Judicial Branch and Judicial Procedures > Subtitle 4 - Probate - Fiduciaries > CHAPTER 634 - PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS > 634.7 - PUBLIC GRANTS BY PRIVATE FOUNDATIONS OR TRUSTS.

634.7 - PUBLIC GRANTS BY PRIVATE FOUNDATIONS OR TRUSTS.

        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.
         Section History: Recent Form
         92 Acts, ch 1244, § 48