Lance corporal is a military rank, used by many armed forces worldwide, and also by some police forces and other uniformed organizations. It is below the rank of corporal, and is typically the lowest non-commissioned officer, usually equivalent to the NATO Rank Grade OR-3.
Yes, in most situations. In Iowa, nonprofit entities, even if they have qualified for federal tax exempt status, are treated the same as individuals for sales and use tax purposes. However, purchases made for resell are exempt from all sales taxes, even if a nonprofit corporation does not have a sales tax permit. There are also several types of non-profit corporations specifically exempted from sales and use tax under Iowa law.
For tax years on or after January 1, 1987, Iowa imposes an alternative minimum tax equal to 7.2% of Iowa tax preferences. For tax years on or after January 1, 1988, the tax is imposed on the unrelated business income of nonprofit corporations.