Burglary is generally the unlawful entry of a building or structure to commit a felony criminal offense (crime), theft, or assault. The definition of burglary varies from state to state (and in the federal system), and some states have different degrees of severity of the burglary offense—depending on the nature of the unlawful entry (type of building or structure), the intended purpose, and the illegal action taken by the defendant once inside the building or structure. In some states, breaking into an automobile, a coin-operated machine, or an ATM (automated teller machine) with the intent to commit a theft may also constitute the crime of burglary.

In Iowa, burglary is defined under Iowa Code Section 713.1 as the act of entering an occupied structure, without authorization, with the intent to commit a felony, assault, or theft inside. The state recognizes different degrees of burglary based on various factors. First-degree burglary (Section 713.3) is the most serious and involves the assailant either possessing an explosive or dangerous weapon during the crime, causing bodily injury to any person, or committing the burglary of an occupied structure in which one or more persons are present. Second-degree burglary (Section 713.5) is a lesser offense and typically involves unlawful entry without the aggravating factors required for first-degree burglary. Third-degree burglary (Section 713.6A) generally involves unlawful entry into an unoccupied vehicle, vessel, or structure with intent to commit theft or a felony. Attempted burglary and possession of burglary tools are also criminal offenses under Iowa law. The specific circumstances of the burglary, such as the time of day and whether the structure was occupied, can affect the severity of the charge and the potential penalties upon conviction.