11—43.2(70A) Qualifications.
- 43.2(1) Be eligible to receive contributions which may be deducted on the contributor’s Iowa individual income tax return.
- 43.2(2) Have 100 or more eligible state officers and employees participating for any payroll system as set forth in rule 11—43.5(70A).
To qualify to receive contributions an organization must:
[ARC 4134C, IAB 11/21/18, effective 12/26/18]