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 politicalsubdivision, for purposes of economic development, shall be regarded as a charitablecontribution if made prior to January 1, 1994. 92 Acts, ch 1244, §48 Sat Dec 23 12:17:58 2023 Iowa Code 2024, Section 634.7 (15, 0)
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