I'm looking for a gun friendly attorney, preferably in Iowa, to form an NFA Trust.  I have made several calls and still can't find someone local and reputable.  Any suggestions?

No NFA items allowed in Iowa unless you are a dealer.

I understand civilians can't own NFA items in IA, but does that mean I can't legally form an NFA Trust?

1) ALL NON-MILITARY LAW ENFORCEMENT ARE CIVILIANS (the misuse of that term really annoys me, it's a false dichotomy and only serves to create false otherizations of LEOs vs. everyone else, and that's a very bad thing.)
2) civilians could own through a FFL business, after they are forced to waste many thousands of dollars on federal licensure and hoop jumping
3) You may form the trust, it's really just a property trust with some custom modifications. There is no demand though for "NFA Trusts" here since 99.9% of NFA items are effectively prohibited to 99.99% of the population.

correct.  no citizen ownership or ownership via trust either.