Iowa Code § 634.7
Current through March 29, 2024
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.
Iowa Code § 634.7
92 Acts, ch 1244, §48