Iowa § 15E.303 - 15E.303 Definitions.
Full text of Iowa Iowa Code § 15E.303 — 15E.303 Definitions., with citation guidance and answers to common questions.
§ 15E.303. 15E.303 Definitions.
As used in this subchapter, unless the context otherwise requires: 1. “Community affiliate organization” means a group of five or more community leaders or advocates organized for the purpose of increasing philanthropic activity in an identified community or geographic area in this state with the intention of establishing a community affiliate endowment fund. 2. “Endow Iowa qualified community foundation” means a community foundation organized or operating in this state that attains the national standards established by the national council on foundations as determined by the authority in collaboration with the Iowa council of foundations. 3. “Endowment gift” means an irrevocable contribution to a permanent endowment held by an endow Iowa qualified community foundation. 2003 Acts, 1st Ex, ch 1, §90, 93 [2003 enactment of section rescinded pursuant to Rants v. Vilsack, 684 N.W.2d 193] 2004 Acts, 1st Ex, ch 1001, §3, 4; 2005 Acts, ch 150, §71, 81; 2011 Acts, ch 118, §87, 89; 2014 Acts, ch 1124, §27; 2017 Acts, ch 54, §76; 2025 Acts, ch 136, §91, 98, 99 Referred to in §15E.311, 22.7(52)(a) 2025 strike of former subsections 1, 2, and 6 applies to tax years beginning on or after January 1, 2026; 2025 Acts, ch 136, §99 2025 strike of former subsections 1, 2, and 6 effective January 1, 2026; 2025 Acts, ch 136, §98 Subsections 1, 2, and 6 stricken and former subsections 3 – 5 renumbered as 1 – 3 Wed Dec 10 22:07:33 2025 Iowa Code 2026, Section 15E.303 (31, 4)
Frequently Asked Questions About Iowa § 15E.303
What does Iowa Code § 15E.303 cover?
Section 15E.303 ("15E.303 Definitions.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 15E.303?
A common citation format is "Iowa Code § 15E.303" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 15E.303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.