Iowa Code § 504.1421 (2026)
Grounds for administrative dissolution
The secretary of state may commence a proceeding under section 504.1422 to administratively dissolve a corporation if any of the following occurs:
1. The corporation does not deliver its biennial report to the secretary of state, in a form that meets the requirements of section 504.1613, within sixty days after the report is due.
2. The corporation is without a registered agent or registered office in this state for sixty days or more.
3. The corporation does not notify the secretary of state within sixty days that its registered agent or registered office has been changed, that its registered agent has resigned, or that its registered office has been discontinued. \n Tue Dec 09 22:06:39 2025 Iowa Code 2026, Chapter 504 (45, 0) 63 REVISED IOWA NONPROFIT CORPORATION ACT, §504.1423\n\n 4. The corporation’s period of duration, if any, stated in its articles of incorporation expires. 2004 Acts, ch 1049, §144, 192 Referred to in §504.1422 \n