County Endowment Fund

The County Endowment Fund Program was established in 2004 by the Iowa State Legislature in HF 2302 and implementation began in 2005. The County Endowment Fund Program is separate from the Endow Iowa Tax Credit program. Through the County Endowment Fund Program, a percentage of the state’s gaming tax revenue (eight-tenths of one percent [0.8%]) is distributed to community foundations in the 84 counties that do not hold a state-issued gaming license. The community foundations then grant 75 percent of those funds to charitable projects within their counties and place the remaining 25 percent in a permanent endowment fund, which is intended to attract other donations and provide a source of permanent funding for charitable projects within the county.

Fifteen (15) counties are not eligible for the funding because state-licensed gaming facilities are located in those counties. However, each of the gaming facilities in those counties fund a nonprofit entity that distributes charitable grants on their behalf in their area. Through both the CEFP and grantmaking in counties with state-issued gaming licenses, charitable investments are made annually in each county throughout Iowa.

From 2004 – June 2025, when the State of Iowa awarded a Lead Philanthropic Entity contract, the Iowa Council of Foundations worked closely with the Iowa Economic Development Authority to coordinate the program and determine the community foundation recipients of the funding. For more information on the County Endowment Fund Program please view one of the annual publications below, which were produced by the Iowa Council of Foundations in partnership with the Iowa Gaming Association during the extent of the LPE contract.

Building Iowa’s Communities Through Philanthropy: A Snapshot of the County Endowment Fund Program & Grants Made by Casino Nonprofit Organizations

County Endowment Fund Report

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