H.F. 2 Section 1. Section 321.105A, subsection 2, paragraph c, 1 Code 2015, is amended by adding the following new subparagraph: 2 NEW SUBPARAGRAPH . (022) A motor vehicle transferred to a 3 nonprofit entity which is exempt from federal income taxation 4 pursuant to section 501(c)(3) of the Internal Revenue Code, in 5 a transaction in which no consideration is given, and for the 6 purpose of donation to an individual served by the nonprofit 7 entity. 8 Sec. 2. NEW SECTION . 321.118 Donated vehicles. 9 The annual registration fee for a motor vehicle transferred 10 to a nonprofit entity pursuant to section 321.105A, subsection 11 2, paragraph c, subparagraph (022) is ten dollars. Once the 12 nonprofit entity donates the motor vehicle to an individual 13 served by the nonprofit entity, the registration fee for the 14 motor vehicle shall be calculated pursuant to section 321.109. 15 EXPLANATION 16 The inclusion of this explanation does not constitute agreement with 17 the explanation’s substance by the members of the general assembly. 18 This bill relates to registration fees for motor vehicles 19 transferred to nonprofit entities for donation to individuals. 20 The bill provides an exemption from the fee for new 21 registration for vehicles transferred to a nonprofit entity in 22 a transaction involving no consideration, and for the purpose 23 of donation to an individual served by the nonprofit entity. 24 The bill also establishes a registration fee of $10 for such 25 vehicles and provides that, when the vehicle is donated from 26 the nonprofit entity to the individual, the annual registration 27 fee becomes the regular registration fee for the vehicle. 28 -1- LSB 1363YH (3) 86 ns/nh 1/ 1