504B.1 Corporations applicable. 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 insection 509 of the Internal Revenue Code, which is incorporated in the state of Iowa afterDecember 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. [C73, 75, 77, 79, 81, §504B.1]2003 Acts, ch 108, §94; 2004 Acts, ch 1049, §191; 2004 Acts, ch 1175, §394 Sat Dec 23 00:38:19 2023 Iowa Code 2024, Section 504B.1 (15, 0)
Iowa Legal Code