634.7 - PUBLIC GRANTS BY PRIVATE FOUNDATIONS OR TRUSTS. - Iowa Statutes

634.7 PUBLIC GRANTS BY PRIVATE FOUNDATIONS OR TRUSTS. 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.          Section History: Recent Form 92 Acts, ch 1244, § 48