The Iowa Economic Development Authority adopted new rules replacing Chapter 47 regarding Endow Iowa Tax Credits. The new rules implement Iowa Code chapter 15E and establish policies for tax credit authorization, including a provision that reserves 25 percent of available credits for permanent endowment gifts to community affiliate organizations. The regulations take effect on May 20. [Iowa Econ. Dev. Auth., Regs. Sections 261-47.1, et al., 04/15/26]
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