{"data":{"id":"us-ia/iowa-code-15e.303","jurisdiction":"us-ia","citation":"Iowa Code § 15E.303","heading":"Definitions.","body":"As used in this subchapter, unless the context otherwise requires:\n1. “Community affiliate organization” means a group of five or more community leaders or advocates organized for the purpose of increasing philanthropic activity in an identified community or geographic area in this state with the intention of establishing a community affiliate endowment fund.\n2. “Endow Iowa qualified community foundation” means a community foundation organized or operating in this state that attains the national standards established by the national council on foundations as determined by the authority in collaboration with the Iowa council of foundations.\n3. “Endowment gift” means an irrevocable contribution to a permanent endowment held by an endow Iowa qualified community foundation.","path":["Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)","Chapter 15E - DEVELOPMENT ACTIVITIES","Subchapter XXII - ENDOW IOWA TAX CREDIT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/15E.303.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:39:59Z","sha256":"dbbd3e251ad5a981bbd4001f893e158ee8a3d7e81f90b1438edd6653335f658d","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-15e.302","next":"us-ia/iowa-code-15e.304"},"notice":"GroundRules: Original legal text. Not legal advice."}