298A.13 Trust, permanent, or custodial funds.
Trust, permanent, or custodial funds shall be established by any school corporation to account for gifts it receives to be used for a particular purpose or to account for money and property received and administered by the district as trustee or custodian or in the capacity of an agent. Boards may establish trust, permanent, or custodial funds as necessary.
94 Acts, ch 1029, §13; 2013 Acts, ch 88, §32; 2020 Acts, ch 1022, §6
Structure Iowa Code
Title VII - EDUCATION AND CULTURAL AFFAIRS
Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE
Section 298A.1 - Effective date.
Section 298A.2 - General fund — flexibility account.
Section 298A.3 - District management levy fund.
Section 298A.4 - Physical plant and equipment levy fund.
Section 298A.5 - Schoolhouse tax levy fund.
Section 298A.6 - Public education and recreation levy fund.
Section 298A.7 - Library levy fund.
Section 298A.8 - Student activity fund.
Section 298A.9 - Capital project funds.
Section 298A.10 - Debt service fund.
Section 298A.11 - School nutrition fund.
Section 298A.12 - Child care fund.
Section 298A.13 - Trust, permanent, or custodial funds.