Iowa Code § 15E.302
Purpose. Repealed by 2025 Acts, ch 136, §97 – 99
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2026
As of January 1, 2012
The purpose of this division is to enhance the quality of life for citizens of this state through increased philanthropic activity by providing capital to new and existing citizen groups of this state organized to establish endowment funds that will address community needs. The purpose of this division is also to encourage individuals, businesses, and organizations to invest in community foundations.
[2003 enactment of section rescinded pursuant to Rants v. Vilsack, 684 N.W.2d 193]
2025 repeal applies to tax years beginning on or after January 1, 2026; 2025 Acts, ch 136, §99
2025 repeal effective January 1, 2026; 2025 Acts, ch 136, §98
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.