Iowa StatutesCHAPTER 634 - PRIVATE FOUNDATIONS AND CHARITABLE TRUSTS634.1 - 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.