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Under a Memorandum of Understanding (MOU) between the University of Iowa IRB-03 and the Iowa City Veterans’ Affairs Healthcare System (VAHCS), the University of Iowa provides IRB review for human subjects research conducted at the VAHCS. The agreement specifies that IRB-03 operates under the conditions of the University of Iowa Federalwide Assurance and obligates IRB-03 to operate under any additional VAHCS-specific regulations or policies. A copy of this document is available upon request from the Human Subjects Office. Projects reviewed on behalf of the VAHCS receive the equivalent IRB review as those conducted at the University of Iowa.