70A.14 - DEFINITIONS.
70A.14 DEFINITIONS.
As used in this section and section 70A.15, unless the context
otherwise requires:
1. "Charitable organization" means an organization that is
eligible to receive contributions which may be deducted on the
contributor's Iowa individual tax return and that has been
designated, at the request of one hundred or more eligible state
officers and employees, or the number of employees required by
subsection 3 of this section, by a responsible official of the
payroll system under which the officers or employees are compensated,
to receive contributions pursuant to section 70A.15.
2. "Enrollment period" means the time during which the
charitable organization conducts an annual consolidated effort to
secure funds.
3. "Number of persons required" means:
a. In the case of employees at the Iowa state university of
science and technology and the state university of Iowa, one hundred
or more participants.
b. In the case of employees at the university of northern
Iowa, fifty or more participants.
c. In the case of employees at the Iowa school for the deaf
and the Iowa braille and sight saving school, twenty-five or more
participants. Section History: Early Form
[C66, 71, 73, 75, 77, 79, 81, § 79.14] Section History: Recent Form
C93, § 70A.14