§ 504B.1 Corporations applicable
§ 504B.2 Articles of incorporation — contents
§ 504B.3 Avoiding tax liability
§ 504B.4 Construction
§ 504B.5 Internal Revenue Code references
§ 504B.6 Certain powers not limited
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Terms Used In Iowa Code > Chapter 504B - Nonprofit Corporations and Federal Tax Liability

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • year: means twelve consecutive months. See Iowa Code 4.1