Iowa Code § 80.46: Public safety support trust fund.

1. A public safety support trust fund is established in the state treasury under the control of the department. The department may receive and accept donations, grants, loans, and contributions in accordance with section 565.3 from any public or private source for deposit into the trust fund. Moneys credited to the trust fund are appropriated to the department for the purpose of supporting the activities of the department.

2. Notwithstanding section 8.33, moneys in the trust fund shall not revert. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the trust fund shall be credited to the trust fund.