| Community Chapel | Lakota, IA |
| Church of Jesus Christ-Mt. Ayr Restoration Branch | Lamoni, IA |
| Colony Housing Authority of Lamoni Iowa | Lamoni, IA |
| Decatur City Restoration Branch | Lamoni, IA |
| Friends of the Lamoni Public Library | Lamoni, IA |
| Graceland University | Lamoni, IA |
| Healthcare Development of Lamoni Inc. | Lamoni, IA |
| Jackson Memorial Hall Trust | Lamoni, IA |
| Lamoni Community Daycare Funshine Center | Lamoni, IA |
| Lamoni Community Preschool | Lamoni, IA |
| Lamoni Community School Alumni Scholarship Fund Inc. | Lamoni, IA |
| Romanian Studies Association of America Dept of Foreign Languages | Lamoni, IA |
| Campton-Oak Hill Cemetery Association Inc. 6 | Lamont, IA |
| Lamotte Area Advancement Inc. (Until December 2005) | Lamotte, IA |
| Free River Press | Lansing, IA |
| Hosmer Housing Corporation | Lansing, IA |
| Kee-Land Pre School Inc. | Lansing, IA |
| Lansing Fire Department | Lansing, IA |
| Lansing Housing Corporation | Lansing, IA |
| Lansing Stone School Corporation | Lansing, IA |
| La Porte City Cemetery Association Inc. 6 | Laporte City, IA |
| La Porte City Preschool Education Association Inc. | Laporte City, IA |
| Laporte City Community Services Inc. | Laporte City, IA |
| Larchwood Emergency Medical Service Inc. | Larchwood, IA |
| Assisting Christian Education Inc. | Latimer, IA |
| Education Foundation of the Cal Community Schools | Latimer, IA |
| Friends of Rural America Inc. | Latimer, IA |
| Latimer Community Center Incorporated | Latimer, IA |
| Pocahontas County Food for Life | Laurener, IA |
| Kids Korner Childcare Foundation Inc. (Until December 2005) | Laurens, IA |
| Laurens Community Foundation | Laurens, IA |
| Laurens Community Pre-School Association | Laurens, IA |
| Laurens Public Library Foundation Inc. | Laurens, IA |
| Laurens Senior Pioneers Inc. | Laurens, IA |
| Laurens-Marathon School Foundation Inc. | Laurens, IA |
| M. J. Millward Test Tr 4 | Laurens, IA |
| Pocahontas County Iowa Historical Society | Laurens, IA |
| Chickasaw County Cemetery Commission 6 | Lawler, IA |
| Emmanuel Lutheran Cemetary Association Inc. 6 | Lawler, IA |
| Lawton-Bronson Summer League | Lawton, IA |
| Quota International of Sioux City Charitable Foundation | Lawton, IA |
| Buffalo Bill Museum of Le Claire | Le Claire, IA |
| Christian Needs Center | Le Mars, IA |
| Columbus Club Association of Lemars Iowa | Le Mars, IA |
| Computer Genies of Nw Iowa | Le Mars, IA |
| D. A. L. E. Inc. | Le Mars, IA |
| Dance Studio Performance Company (Until June 2006) | Le Mars, IA |
| Evangelical Homes for Children Inc. | Le Mars, IA |
| Fay Robert Wells Foundation 4 | Le Mars, IA |
| Le Mars Meals on Wheels Inc. | Le Mars, IA |
| Lemars Family Young Mens Christian Association | Le Mars, IA |
| Life Skills Foundation | Le Mars, IA |
| Life Skills Training Center Inc. | Le Mars, IA |
| Living Center (Until December 2006) | Le Mars, IA |
| Maser Family Foundation 4 | Le Mars, IA |
| Le Mars Community School District Alumni Association Inc. (Until December 2004) | Le Mois, IA |
| Leclaire Youth Baseball Inc. | Leclair, IA |
| Le Claire Cemetery Assn Inc. 6 | Leclaire, IA |
| Youth Foundation (Until December 2006) | Leclaire, IA |
| Lehigh Public Library Foundation | Lehigh, IA |
| Friends of the Lemars Public Library | Lemars, IA |
| Gehlen Catholic Schools Endowment Fund | Lemars, IA |
| Lemars Community School District Foundation | Lemars, IA |
| Lemars Community Theatre Inc. | Lemars, IA |
| Lemars Day Care Inc. (Until December 2004) | Lemars, IA |
| Mission Honduras Lemars Inc. (Until December 2006) | Lemars, IA |
| Plains Area Mental Health Inc. | Lemars, IA |
| Plymouth County Historical Museum | Lemars, IA |
| Plymouth Life Incorporated | Lemars, IA |
| Westmar University Alumni and Friends Association Inc. | Lemars, IA |
| Ag Connect | Lenox, IA |
| Historic Lenox Hotel Foundation Inc. (Until December 2007) | Lenox, IA |
| Lennox Music Boosters | Lenox, IA |
| Lenox Community Trust | Lenox, IA |
| Precious People Preschool Inc. | Lenox, IA |
| Taylor Ridge Estates Inc. | Lenox, IA |
| Decatur County Development Corporation | Leon, IA |
| Decatur County Positive Parenting Inc. | Leon, IA |
| Family Place (Until June 2004) | Leon, IA |
| Leon Bible Church | Leon, IA |
| South Central Iowa Community Action Program Inc. | Leon, IA |
| South Central Iowa Community Foundation | Leon, IA |
| Lester Community Center | Lester, IA |
| Louisa Muscatine Athletic Booster Club Inc. | Letts, IA |
| Saint Malachy of Ardon Preservation Society | Letts, IA |
| First Church of Christ of Lewis Iowa | Lewis, IA |
| Lewis Town & Country Boosters Inc. | Lewis, IA |
| Wallace Foundation for Rural Research and Development | Lewis, IA |
| Fell Cemetery Assn 6 | Libertyville, IA |
| Libertyville Firefighters (Until June 2004) | Libertyville, IA |
| Chickasaw County Historical Society | Lime Springs, IA |
| Cresco Wrestling Club Association | Lime Springs, IA |
| Pleasant Hill Cemetery Association 6 | Lime Springs, IA |
| Spring Ahead Pre-School Ltd. Methodist Church | Lime Springs, IA |
| Central Hawkeye Gas Engine and Tractor Assn Inc. | Linden, IA |
| Leeper Scholarship Foundation 4 | Lineville, IA |
| New Vision Ministries Inc. | Linn Grove, IA |
| Wonders of Nature (Until December 2004) | Linn Grove, IA |
| Cedar County Work Shop Inc. | Lisbon, IA |
| Lisbon Community School District Foundation | Lisbon, IA |
| Southeast Linn Community Center Corporation | Lisbon, IA |
| Bethel Grove Cemetery Assn 6 | Liscomb, IA |
| Little Rock Development Company | Little Rock, IA |
| Bill Smith USA Wrestling Club (Until December 2004) | Livermore, IA |
| Union Cemetery Assn 6 | Livermore, IA |
| Victory Fellowship Church | Lockridge, IA |
| Harrison County Historical Society | Logan, IA |
| Jim and Marie Wood Foundation 4 | Logan, IA |
| Lo-Ma Community Swimming Pool | Logan, IA |
| Logan Cemetery Assn 6 | Logan, IA |
| Logan Community Foundation 4 | Logan, IA |
| Museum of Religious Arts Inc. | Logan, IA |
| United Support for Amputees of the Midlands | Logan, IA |
| Blakjer-Lone Rock Preservation Corp (Until December 2005) | Lone Rock, IA |
| Little Engine Preschool | Lone Tree, IA |
| Lone Tree Historical Society | Lone Tree, IA |
| Friends of Walnut Grove Pioneer Village (Until June 2005) | Long Grove, IA |
| Long Grove Civic League Inc. | Long Grove, IA |
| Long Grove Sportsmen Club | Long Grove, IA |
| Elwood Cemetery Association 6 | Lost Nation, IA |
| Lost Nation Booster Club | Lost Nation, IA |
| Lost Nation Cemetery Assn 6 | Lost Nation, IA |
| Lost Nation Visions Ltd. (Until December 2007) | Lost Nation, IA |
| Low Moor Field Days | Low Moor, IA |
| Low Moor Volunteer Fire Department | Low Moor, IA |
| AMVETS Auxiliary 16 6 | Lowden, IA |
| Little Home Day Care Center Inc. | Lowden, IA |
| Lowden Cemetery -Municipal- 6 | Lowden, IA |
| Lowden Charitable Trust Inc. | Lowden, IA |
| Lowden Retirement Housing Corporation | Lowden, IA |
| John L. Lewis Commission | Lucas, IA |
| Madden-Mallory Foundation 4 | Luverne, IA |
| Lynnville Historical Society | Lynnville, IA |
| Lytton Summer Youth Ball Program Inc. Lytton Iowa | Lytton, IA |
| Macedonia Firemens Association | Macedonia, IA |
| Macedonia Historical Preservation Society (Until December 2005) | Macedonia, IA |
| Friends of the Madrid Public Library | Madrid, IA |
| Iowa Arboretum Inc. | Madrid, IA |
| Irvin E. & Wanda L. Jensen Tr 4 | Madrid, IA |
| Lutheran Homes for the Aging | Madrid, IA |
| Madrid Educational Endowment Foundation | Madrid, IA |
| Madrid Home for the Aging | Madrid, IA |
| Senior Associates of Madrid | Madrid, IA |
| Tiger Tots Community Child Care Center Corp | Madrid, IA |
| Jackson County Humane Society and Shelter | Makquketa, IA |
| Ladies Malcom Cemetery Association 6 | Malcom, IA |
| West Bend-Mallard Achievement Foundation (Until December 2004) | Mallard, IA |
| East Liberty Cemetery Association 6 | Malvern, IA |
| Friends of Malvern Public Library | Malvern, IA |
| Malvern Community Student Loan Fund | Malvern, IA |
| Malvern Historical Society Inc. | Malvern, IA |
| Malvern Nursery School Pooh Corners | Malvern, IA |
| Malvern Volunteer Rescueinc | Malvern, IA |
| Mills County Fair Association Free Fair | Malvern, IA |
| Coffins Grove Stagecoach Inn Museum | Manchester, IA |
| Community Choral Society | Manchester, IA |
| Delaware County Health Care Foundation | Manchester, IA |
| First Baptist Church of Manchester Iowa | Manchester, IA |
| Friends of the Manchester Public Library A. Carnegie Library | Manchester, IA |
| Greater Delaware County Community Foundation | Manchester, IA |
| Iowa Council on Welfare Fraud | Manchester, IA |
| Manchester Cemetery Company 6 | Manchester, IA |
| McGee Brick School Foundation (Until December 2006) | Manchester, IA |
| Green Ridge Steam & Gas Antiqueshow | Manilla, IA |
| Ikm Community School District Education Foundation (Until December 2006) | Manilla, IA |
| Manilla Area Historical Association | Manilla, IA |
| Bohemian Cemetery Association 6 | Manly, IA |
| Manly Senior Citizens Inc. | Manly, IA |
| Cornerstone Family Church | Manning, IA |
| Iowa Aquaculture Association | Manning, IA |
| Lampe Trust 4 | Manning, IA |
| Manning Betterment Foundation | Manning, IA |
| Manning Community Chest | Manning, IA |
| Manning Community Foundation | Manning, IA |
| Manning Community Services Inc. | Manning, IA |
| Manning Heritage Foundation | Manning, IA |
| Manning Regional Healthcare Center | Manning, IA |
| Manning Theater Guild | Manning, IA |
| West Central Iowa Health Care Foundation | Manning, IA |
| George Hynes Boxing Club | Manson, IA |
| Korean War Ex-Pow Association 6 | Manson, IA |
| Manson Northwest Webster Education Foundation Committee | Manson, IA |
| Manson Retirement Center Inc. 6 | Manson, IA |
| New Beginning Assisted Living Center | Manson, IA |
| Rose Hill Cemetery Assn 6 | Manson, IA |
| East Marshall Booster Club | Mantour, IA |
| 12th Armored Division Association 6 | Mapleton, IA |
| Health-Development Triad Inc. | Mapleton, IA |
| Maple Valley Inc. | Mapleton, IA |
| Mapleton Public Library | Mapleton, IA |
| Rachel Olson Charitable Tr 4 | Mapleton, IA |
| The Living Word Faith Fellowship | Mapleton, IA |
| Westwood Education Foundation 4 | Mapleton, IA |
| Child Development Inc. | Maquoketa, IA |
| Dac Inc. | Maquoketa, IA |
| East Iron Hills Community Church & Cemetery Association | Maquoketa, IA |
| Faith Community Church of Maquoketa Iowa Inc. | Maquoketa, IA |
| Friends of Jackson County Conservation (Until June 2005) | Maquoketa, IA |
| Hospice of Jackson County Inc. (Until December 2005) | Maquoketa, IA |
| Jackson County Council on Child Abuse and Neglect | Maquoketa, IA |
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