This chapter shall apply to every corporation organized under chapter 504 or 504A, which corporation is deemed to be a private foundation as defined in section 509 of the Internal Revenue Code, which is incorporated in the state of Iowa after December 31, 1969, and as to any such corporation organized in this state before January 1, 1970, it shall apply only for its federal taxable years beginning on or after January 1, 1972.
[C73, 75, 77, 79, 81, § 504B.1]
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