Iowa Code
Chapter 35A - DEPARTMENT OF VETERANS AFFAIRS
Section 35A.18 - Presentation of flags.

35A.18 Presentation of flags.
1. For the purposes of this section, unless the context otherwise requires, “member of the armed forces of the United States” means a person who was a resident of this state and a member of the national guard, reserve, or regular component of the armed forces of the United States at the time of the person’s death.
2. If the governor issues a proclamation for the national and state flags to be flown at half-staff in recognition of the death of a member of the armed forces of the United States while serving on active duty, the office of the governor shall present the flags that were flown over the state capitol to the member’s surviving spouse. If the member does not have a surviving spouse, the two flags shall be presented to another individual who is part of the member’s immediate family. The cost of the flags is the responsibility of the department.
2009 Acts, ch 45, §1