The Length of Service Award Program (LOSAP), established under Iowa Code, recognizes and rewards the dedicated service of volunteer firefighters, emergency medical service providers, and reserve peace officers. Municipalities that choose to establish a LOSAP can provide tax-deferred financial benefits or grants to participants, with the State of Iowa matching funds up to $500 per participant, to encourage volunteer participation and honor their commitment to community safety.
IMPORTANT NOTICE: Nonprofit organizations authorized to provide emergency services are eligible to apply. The application deadline for all applicants has been extended to February 27, 2026. Learn more about the eligibility update.
Eligibility
Applicants must:
- Be a municipality or nonprofit organization authorized by law to provide emergency services
- Establish a tax-deferred fund, as described in section 457(e)(11) of the Internal Revenue Code
- Adopt guidelines providing eligibility requirements for participation by volunteer fire fighters, emergency medical care providers and reserve peace officers.
- Provide matching funds based on the department’s annual operating budget.
- Departments with an annual operating budget of less than $100,000:
- The grant provides $3 for each $1 provided locally, up to $500 per volunteer
- Departments with an annual operating budget of $100,000 or more:
- The grant provides $1 for each $1 provided locally, up to $500 per volunteer
- Departments with an annual operating budget of less than $100,000:
Required Documentation
Municipalities will be required to provide the following documentation to complete the application:
- Municipality’s resolution adopting the established program guidelines for volunteer eligibility
- Listing of eligible volunteers including the following:
- Name
- Date of birth
- Last four of Social Security Number
- Request Amount – not to exceed $500 per individual
- Years of Volunteer Service to the Department
Nonprofit applicants will receive follow-up correspondence after submitting an application to collect required supplemental documentation, including:
- Articles of Incorporation (required)
- Current-year approved line-item budget (required)
- Most recent IRS Form 990 (required)
- Investment Management Agreement demonstrating a tax-deferred account as described in 457e11 (required)
- 28E agreement with the municipality served, or other agreement designating as emergency service provider under law)
- Explanation of what will be provided for Matching Funds
Application Process
Applications for the FY26 Length of Service Award Program will be accepted from December 1, 2025, through February 27, 2026 at 5:00 p.m. CT.
Required Application Steps:
- Register with ID.me for user verification.
- Create an individual and organization profile within IEDA’s Opportunity Iowa Portal.
- Submit an application for the Length of Service Award funding opportunity by February 27, 2026 at 5:00 p.m. CT (The application will be available on Dec. 1)
Award Details
Applications will be reviewed and awards will be made following the close of the application period. Awarded municipalities can expect the following:
- Contract issuance within 30 days of award notice
- Contract requires execution within 45 days of issuance
- Disbursement of grant funds upon execution of contract
- Proof of Payment & Closeout documentation due within 90 days of disbursement of grant funds
- If requests exceed the annual allocation of funds, award will be adjusted on a pro-rata basis for all eligible applicants.