Iowa Code

Iowa Code § 499.1 (2026)

Applicable

✓ current as of July 2026

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This chapter applies only to cooperative associations as defined in section 499.2. All such associations formed from and after July 4, 1935, must be organized under this chapter. [C35, §8512-g1; C39, §8512.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §499.1]

Notes of Decisions

Cited in 2 cases, 1949–2011 · leading case: Krupp Place 1 Co-op, Inc. & Krupp Place 2 Co-op, Inc. v. Bd. of Review of Jasper Cnty., Iowa, 801 N.W.2d 9 (Iowa 2011).

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Krupp Place 1 Co-op, Inc. & Krupp Place 2 Co-op, Inc. v. Bd. of Review of Jasper Cnty., Iowa, 801 N.W.2d 9 (Iowa 2011). · cites it 2× “The district court was therefore concerned the Krupps may have been making a profit as a result of the arrangement, something cooperatives are not authorized to do under Iowa Code section 499.1. The district court concluded that the facts revealed “two people, seeking to…”

Farmers Coop. Co. v. Birmingham, 86 F. Supp. 201 (N.D. Iowa 1949). “[1946] Opinions of Iowa Attorney General, p. 21. There is no partial tax exemption.”

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