Iowa Code
Chapter 144B - DURABLE POWER OF ATTORNEY FOR HEALTH CARE
Section 144B.3 - Requirements.

144B.3 Requirements.
1. An attorney in fact shall make health care decisions only if the following requirements are satisfied:
a. The durable power of attorney for health care explicitly authorizes the attorney in fact to make health care decisions.
b. The durable power of attorney for health care contains the date of its execution and is witnessed or acknowledged by one of the following methods:
(1) Is signed by at least two individuals who, in the presence of each other and the principal, witnessed the signing of the instrument by the principal or by another person acting on behalf of the principal at the principal’s direction.
(2) Is acknowledged before a notarial officer within this state as provided in chapter 9B.
2. The following individuals shall not be witnesses for a durable power of attorney for health care:
a. A health care provider attending the principal on the date of execution.
b. An employee of a health care provider attending the principal on the date of execution.
c. The individual designated in the durable power of attorney for health care as the attorney in fact.
d. An individual who is less than eighteen years of age.
3. At least one of the witnesses for a durable power of attorney for health care shall be an individual who is not a relative of the principal by blood, marriage, or adoption within the third degree of consanguinity.
4. A durable power of attorney for health care or similar document executed in another state or jurisdiction in compliance with the law of that state or jurisdiction shall be deemed valid and enforceable in this state, to the extent the document is consistent with the laws of this state. A durable power of attorney or similar document executed by a veteran of the armed forces which is in compliance with the federal department of veterans affairs advance directive requirements shall be deemed valid and enforceable.
91 Acts, ch 140, §3; 98 Acts, ch 1083, §2; 2012 Acts, ch 1050, §38, 60