Iowa Code

Iowa Code § 496C.6 (2026)

Who may incorporate

✓ current as of July 2026
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One or more individuals having capacity to contract, each of whom is licensed to practice in this state a profession which the professional corporation is to be authorized to practice, may act as incorporators of a professional corporation. [C71, 73, 75, 77, 79, 81, §496C.6]

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Notes of Decisions
Cited in 2 cases, 2015–2015 · leading case: Dolphin Residential Coop., Inc. v. Iowa City Bd. of Review, 863 N.W.2d 644 (Iowa 2015).
Dolphin Residential Coop., Inc. v. Iowa City Bd. of Review, 863 N.W.2d 644 (Iowa 2015). · cites it 2× “§ 496C.6 (“One or more individuals having capacity to contract, each of whom is licensed to practice in this state a profession which the professional corporation is to be authorized to practice, may act as incorporators of a professional corporation.”
Amended July 21, 2015 Dolphin Residential Coop., Inc. v. Iowa City Bd. of Review, No. 13–1031 (Iowa May 15, 2015). “§ 496C.6 (“One or more individuals having capacity to contract, each of whom is licensed to practice in this state a profession which the professional corporation is to be authorized to practice, may act as incorporators of a professional corporation.”
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