Iowa § 279.62 - 279.62 Nonprofit school organizations.
Full text of Iowa Iowa Code § 279.62 — 279.62 Nonprofit school organizations., with citation guidance and answers to common questions.
§ 279.62. 279.62 Nonprofit school organizations.
The board of directors of a school district may take action to adopt a resolution to establish, and authorize expenditures for the operational support of, an entity or organization for the sole benefit of the school district and its students that is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code. The entity or organization shall reimburse the school district for expenditures made by the school district on behalf of the entity or organization. Prior to establishing such an entity or organization, the board of directors shall hold a public hearing on the proposal to establish such an entity or organization. Such an entity or organization shall maintain its records in accordance with chapter 22, except that the entity or organization shall provide for the anonymity of a donor at the written request of the donor. The board of directors of a school district shall annually report to the local community the administrative expenditures, revenues, and activities of the entity or organization established by the school district pursuant to this section. 2005 Acts, ch 179, §92, 97; 2021 Acts, ch 19, §1 Referred to in §11.6 Thu Dec 11 19:28:28 2025 Iowa Code 2026, Section 279.62 (23, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 279.62
What does Iowa Code § 279.62 cover?
Section 279.62 ("279.62 Nonprofit school organizations.") 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 § 279.62?
A common citation format is "Iowa Code § 279.62" (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 § 279.62 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.