There are 99 counties in Iowa. All counties in Iowa are functioning governmental units; each governed by a county board of supervisors.
There are 1,661 county subdivisions in Iowa known as minor civil divisions (MCDs). There are 1,598 townships. There are 59 cities that are independent of any MCD and one city (Tabor) that is partially independent of any MCD creating 62 county subdivisions. There is also one unorganized territory (reservoir property in Polk County).
Iowa township officials have minimal powers and are under the fiscal authority of the county. These townships, by agreement with the state, are classified as nonfunctioning MCDs by the Census Bureau. The governing body for each township is the board of township trustees.