§ 634.1 Applicability
§ 634.2 Statutory provisions as part of the trust
§ 634.3 Distribution to avoid tax liability
§ 634.4 Limitations
§ 634.5 Internal Revenue Code defined
§ 634.6 Statutory exception in trust
§ 634.7 Public grants by private foundations or trusts
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Terms Used In Iowa Code > Chapter 634 - Private Foundations and Charitable Trusts

  • 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.
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
  • 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
  • Trustee: A person or institution holding and administering property in trust.
  • year: means twelve consecutive months. See Iowa Code 4.1