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.
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
- Individuals volunteering under multiple Organizations are eligible to receive up to $500 total.
- Departments with an annual operating budget of less than $100,000:
Required Documentation
All applicants will be required to provide the following documentation to complete the application:
- Resolution by governing board (i.e. city council, board of supervisors, board of directors) adopting the established program guidelines for volunteer eligibility
- Completed and signed W9 for the applying Organization
- 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
Information on documentation to be provided is listed below
- 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 Length of Service Award Program will be accepted from August 1, 2026, through September 30, 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.
- The applying Organization details will be the information submitted on the requested W9.
- Submit an application for the Length of Service Award funding opportunity during the application window.
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.