Yes, you do need to have this certification to legally sell mushrooms via roadside stand, craigslist, at the farmers market, or to friends, etc. You can certainly give them as gifts but you should do so with a disclaimer that you do not have your identifcation card.
There is no doubt that there are thousands of mushroom hunters in Iowa, many of whom do not have their idenfication certification. This has been required for almost 2 years, but it is not strictly enforced as it is not a major source of criminal activity (and the DNR has had budget issues like everyone else).
Selling mushrooms without the certification is a legal risk if someone should get sick; it would constitute criminal negligence and could result in more severe prosecution if injury or illness should occur.
Disclaimer, I am not a lawyer.
The "Emergency Rule" used by the DNR to require record keeping and certification
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