"Designated Exempt Entity" Includes Only the Following:
- private nonprofit educational institution in Iowa
- nonprofit private museum in Iowa
- tax-certifying or tax-levying body or governmental subdivision of Iowa, including the state board of regents, state department of human services, state department of transportation
- municipally-owned solid waste facility which sells all or part of its processed waste as fuel to a municipally-owned public utility
- all divisions, boards, commissions, agencies, or instrumentalities of state, federal, county, or municipal government which do not have earnings going to the benefit of an equity investor or stockholder
- Habitat for Humanity
- rural water districts organized under Iowa Code Chapter 357A
Nonprofit hospitals are NOT designated exempt entities for this purpose.
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This page was updated 09/25/07.