Rule 1309 - Administration of IOLTA Funds(a) The Foundation is the only entity authorized to receive and administer IOLTA funds in Idaho.(b) Interest transmitted to the Foundation shall, after deduction for the necessary and reasonable expenses of the Foundation for administration of the IOLTA program, be distributed by the Foundation in proportions it deems appropriate, for the following purposes: (1) legal aid to the poor;(2) law-related education programs for the public;(3) scholarships and student loans;(4) improvement of the administration of justice; and(5) such other programs for the benefit of the public as are specifically approved by the Supreme Court.