{"data":{"id":"us-ia/iowa-code-634.7","jurisdiction":"us-ia","citation":"Iowa Code § 634.7","heading":"Public grants by private foundations or trusts.","body":"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.","path":["Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES (Ch. 595 - 686D)","Chapter 634 - PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/634.7.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:16Z","sha256":"e5da94b83d59533df9958f609352f8f6c14b7001afef220bbcb168f0c78d110e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-634.6","next":"us-ia/iowa-code-634a.1"},"notice":"GroundRules: Original legal text. Not legal advice."}