Iowa Code

Iowa Code § 490.203 (2026)

Incorporation

✓ current as of July 2026

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1. Unless a delayed effective date is specified, the corporate existence begins when the articles of incorporation are filed.

2. The secretary of state’s filing of the articles of incorporation is conclusive proof that the incorporators satisfied all conditions precedent to incorporation except in a proceeding by the state to cancel or revoke the incorporation or involuntarily dissolve the corporation. 89 Acts, ch 288, §20; 2021 Acts, ch 165, §28, 230 \n

Notes of Decisions

Cited in 5 cases, 2007–2018 · leading case: Woodroffe v. Est. of Woodroffe, 742 N.W.2d 94 (Iowa 2007).

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Woodroffe v. Est. of Woodroffe, 742 N.W.2d 94 (Iowa 2007). · cites it 4× “203 supersedes the de facto corporation and corporation by estoppel concepts). We acknowledge this provision does not speak directly to whether a de facto corporation or corporation by estop-pel may exist after a de jure corporation has expired.”

Iowa Farm Bureau Fed'n, Iowa Renewable Fuels Ass'n, & Iowa Water Env't Ass'n, 850 N.W.2d 403 (Iowa 2014). “In contrast, in Estate of Woodroffe, we reasoned that the drafters of the 1984 Model Business Corporation Act (upon which our legislature based the Iowa Act) expressly stated “they intended to do away with the de facto corporation concept through provisions mirroring” Iowa Code…”

Woodruff Constr., LLC v. K.W. \Casey\" Clark" (Iowa Ct. App. 2018). · cites it 2× “” Iowa Code § 490.203 (2) (2016). The articles names Clark as officer and director, appoints Clark as registered agent, and specifies the agent’s address.”

Minger Constr., Inc. v. Clark Farms, Ltd., & Kevin W. Clark, AKA K.W. \Casey\" Clark" (Iowa Ct. App. 2015). · cites it 2× “” Iowa Code § 490.203 (2). Clark Farms regularly filed its biennial reports.”

In The Matter Of The Est. Of Glenn W. Woodroffe, Randolph W. Woodroffe & Janice M. Woodroffe Vs. The Est. Of Glenn W. Woodroffe, Elda H. Woodroffe, Jeanne A. Woodroffe, Reginald Woodroffe, Kerwin Woodroffe, & Anita L. Erickson (Iowa 2007). · cites it 2× “We acknowledge this provision does not speak directly to whether a de facto corporation or corporation by estoppel may exist after a de jure corporation has expired.”

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