634.7 Public grants by private foundations or trusts.
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.
92 Acts, ch 1244, ยง48
Structure Iowa Code
Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES
Chapter 634 - PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS
Section 634.1 - Applicability.
Section 634.2 - Statutory provisions as part of the trust.
Section 634.3 - Distribution to avoid tax liability.
Section 634.5 - Internal Revenue Code defined.
Section 634.6 - Statutory exception in trust.
Section 634.7 - Public grants by private foundations or trusts.