Iowa Code

Iowa Code § 508.39 (2026)

Dividends

✓ current as of July 2026

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The directors or managers of a stock company, incorporated under the laws of this state, shall make no dividends except from the earned profits arising from their business, which shall not include contributed capital or contributed surplus. 88 Acts, ch 1112, §603\n\nTue Dec 09 22:05:53 2025 Iowa Code 2026, Chapter 508 (40, 0)