The Center for Agricultural Law and Taxation (CALT) at Iowa State University, created by the Iowa Board of Regents in 2006, provides timely, critically objective information to producers, professionals and agribusinesses concerning the application of important developments in agricultural law and taxation (federal and state legal opinions of relevance, as well as critical legislative developments), and is a primary source of professional educational training in agricultural law and taxation. CALT's work is supported by fee-based seminars and generous private gifts.