Iowa Code § 156.2

Persons excluded
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The terms defined in section 156.1 shall not be construed to include the following classes of persons: 1. Manufacturers, wholesalers, distributors, and retailers ofcaskets, vaults, urns, or other burial receptacles not engaged in the other functions of furnishing of funeral services or embalming as above defined. 2. Those who use bodies for scientific purposes as defined in sections 142.1, 142.2, and 142.5; or those who make scientific examinations of dead bodies; or those who perform autopsies. 3. Physicians or institutions who preserve parts of human bodies either for scientific purposes or for use as evidence in prospective legal cases. 4. Persons who, without compensation, bury their own dead under a burial transit permit secured pursuant to section 144.32.

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