Iowa Legal Aid is incorporated as a nonprofit charitable organization under Section 501(c)(3) of the IRS code and Chapter 504 of the Iowa Code. It is exempt from state sales tax. Its 18-person Board of Directors includes at least 11 attorney members appointed by the Iowa State Bar Association and at least 6 eligible client members appointed by approved entities. Each regional office has an Advisory Council governed by bylaws consistent with Iowa Legal Aid's. Employees are represented by a labor union. HELP Legal Assistance subcontracts with Iowa Legal Aid to provide services in two counties.