Iowa Code
Chapter 512A - BENEVOLENT ASSOCIATIONS
Section 512A.4 - Records of transactions.

512A.4 Records of transactions.
The association shall keep a record of all its transactions and shall file an annual report thereof for the preceding calendar year on or before the first day of March on a form prescribed by the commissioner. The commissioner shall also prescribe the method of keeping books and accounts of benevolent associations.
[C71, 73, 75, 77, 79, 81, ยง512A.4]