Iowa § 634.1 Applicability

Iowa Statutes

§ 634.1 — Applicability

Iowa § 634.1

Title XVJUDICIAL BRANCH AND JUDICIAL PROCEDURES

Ch. 634PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS

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Bluebook

Iowa Code § 634.1 (2026).

Text

This chapter shall apply only to trusts which are private foundations as defined in section
509 of the Internal Revenue Code, charitable trusts as described in section 4947(a) (1) of
the Internal Revenue Code, or split-interest trusts as described in section 4947(a) (2) of the
Internal Revenue Code. With respect to any such trust created after December 31, 1969, this
chapter shall apply from such trust’s creation. With respect to any such trust created before
January 1, 1970, this chapter shall apply only to such trust’s federal taxable years beginning
after December 31, 1971.

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This chapter shall apply only to trusts which are private foundations as defined in section
509 of the Internal Revenue Code, charitable trusts as described in section 4947(a) (1) of
the Internal Revenue Code, or split-interest trusts as described in section 4947(a) (2) of the
Internal Revenue Code. With respect to any such trust created after December 31, 1969, this
chapter shall apply from such trust’s creation. With respect to any such trust created before
January 1, 1970, this chapter shall apply only to such trust’s federal taxable years beginning
after December 31, 1971.