714.19 Nonapplicability. The provisions of sections 714.17 and 714.18, this section, and sections 714.20 and 714.21 shall not apply to the following: 1. A community college established under chapter 260C or an institution of higher learning under the control of the state board of regents. 2. A public college or university created or authorized by the laws of any other state to grant degrees, in which state the college or university maintains its principal domicile andfrom which the college or university receives public funds to support the operating costs ofthe college or university. 3. A school district described in chapter 274.4. Private and nonprofit elementary or secondary schools recognized by the department of education or the board of directors of a school district for the purpose of complying withchapter 299 and employing teachers licensed under chapter 256, subchapter VII, part 3. 5. Nonprofit schools exclusively engaged in training persons with disabilities in the state of Iowa. 6. Schools and educational programs conducted by firms, corporations, or persons for which no fee is charged to any student or any other party who assumes the cost of educationon the student’s Iowa. 6. Schools and educational programs conducted by firms, corporations, or persons for which no fee is charged to any student or any other party who assumes the cost of educationon the student’s behalf. 7. Seminars, refresher courses, and schools of instruction conducted by professional, business, or farming organizations or associations for the members and employees ofmembers of such organizations or associations. A person who provides instruction underthis subsection who is not a member or an employee of a member of the organization orassociation shall not be eligible for this exemption. 8. Private college preparatory schools accredited or probationally accredited under section 256.11, subsection 13. 9. Private, nonprofit schools that meet the criteria established under section 256.183, subsection 1. [C66, 71, 73, 75, 77, §713A.3; C79, 81, §714.19]86 Acts, ch 1245, §1498; 89 Acts, ch 240, §7; 96 Acts, ch 1129, §108; 2001 Acts, ch 24, §59; 2010 Acts, ch 1079, §19; 2012 Acts, ch 1077, §13 – 15; 2018 Acts, ch 1026, §173; 2021 Acts, ch158, §6, 7; 2023 Acts, ch 19, §2602 Referred to in §261B.4, 261B.11, 714.24Subsection 4 amended Sat Dec 23 12:29:29 2023 Iowa Code 2024, Section 1077, §13 – 15; 2018 Acts, ch 1026, §173; 2021 Acts, ch158, §6, 7; 2023 Acts, ch 19, §2602 Referred to in §261B.4, 261B.11, 714.24Subsection 4 amended Sat Dec 23 12:29:29 2023 Iowa Code 2024, Section 714.19 (29, 2)
Iowa Legal Code