Helping ensure strong community foundations

Community foundations enhance the lives of people across Iowa and improve the economies of the communities they serve. This program helps those foundations attract donations.

  • Donors to a community foundation may receive a state tax credit equal to 25% of the gifts
  • The maximum tax credit is $300,000
  • Tax credits through this program can be claimed by individuals, businesses or financial institutions

County Endowment Fund
Through the County Endowment Fund, a percentage of the state's gaming tax revenue is distributed to community foundations in the 85 counties that do not hold a state issued gaming license. Those community foundation organizations grant 75 percent of those funds to charitable projects within their counties and placed the remaining 25 percent in a permanent endowment fund, which is intended to attract other donations and provide a source of permanent funding for charitable projects within the county.

The program is administered by the Iowa Economic Development Authority in cooperation with the Iowa Council of Foundations (ICOF).


  • The gift must be to an endowment fund within the qualified foundation or community affiliate organization

How to Apply:

  • Download the administrative rules

Program Contact(s)

Nichole Hansen



Iowa Economic Development Authority
200 East Grand Avenue
Des Moines, Iowa 50309
Phone: 1.515.725.3000
email: Email Us

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