{"data":{"id":"us-ia/iowa-code-298a.13","jurisdiction":"us-ia","citation":"Iowa Code § 298A.13","heading":"Trust, permanent, or custodial funds.","body":"Trust, permanent, or custodial funds shall be established by any school corporation to account for gifts it receives to be used for a particular purpose or to account for money and property received and administered by the district as trustee or custodian or in the capacity of an agent. Boards may establish trust, permanent, or custodial funds as necessary.","path":["Title VII - EDUCATION, HISTORY, AND CULTURE (Ch. 256 - 305B)","Chapter 298A - SCHOOL DISTRICT FUND STRUCTURE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/298A.13.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:08Z","sha256":"c8dd58674c80155cd7ab810073668106366f23bae4044c85c76211d1881d0c0d","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-298a.12","next":"us-ia/iowa-code-298a.14"},"notice":"GroundRules: Original legal text. Not legal advice."}