Iowa § 504B.1 Corporations applicable

Iowa Statutes

§ 504B.1 — Corporations applicable

Iowa § 504B.1

Title XIIBUSINESS ENTITIES

Ch. 504BNONPROFIT CORPORATIONS AND FEDERAL TAX LIABILITY

This text of Iowa § 504B.1 (Corporations applicable) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 504B.1 (2026).

Text

This chapter shall apply to every corporation organized under chapter 504, Code 1989, or
current chapter 504, which corporation is deemed to be a private foundation as defined in
section 509 of the Internal Revenue Code, which is incorporated in the state of Iowa after
December 31, 1969, and as to any such corporation organized in this state before January 1,
1970, it shall apply only for its federal taxable years beginning on or after January 1, 1972.

Free access — add to your briefcase to read the full text and ask questions with AI

This chapter shall apply to every corporation organized under chapter 504, Code 1989, or
current chapter 504, which corporation is deemed to be a private foundation as defined in
section 509 of the Internal Revenue Code, which is incorporated in the state of Iowa after
December 31, 1969, and as to any such corporation organized in this state before January 1,
1970, it shall apply only for its federal taxable years beginning on or after January 1, 1972.