351—4.44 (68A,68B) Use of corporate property prohibited. It is unlawful for a candidate’s committee or other political committee to use any property of a corporate entity, and it is unlawful for a corporate entity to knowingly permit the use of its property by a candidate’s committee or other political committee. “Corporate entity” as used in these rules means any profit or nonprofit corporation, and includes, but is not limited to, farm corporations, professional corporations (P.C.s), banks, savings and loan institutions, credit unions and insurance companies. For the purpose of these rules, the prohibited use of the property of a corporate entity shall include, but not be limited to, the following:
	 4.44(1) The physical placement of campaign materials on corporate property except as permitted under Iowa Code sections 68A.406 and 68A.503.
	 4.44(2) The use of motor vehicles, telephone equipment, long-distance lines, computers, typewriters, office space, duplicating equipment and supplies, stationery, envelopes, labels, postage, postage meters or communication systems of corporate entities.
	 4.44(3) The use of corporate entity facilities, premises, recreational facilities and housing that are not ordinarily available to the general public.
	 4.44(4) The furnishing of beverages and other refreshments that are not ordinarily available to the general public.
	 4.44(5) The contributing of money of the corporate entity.
	 4.44(6) Any other transaction conducted between a corporation and a candidate’s committee or political committee is presumed to be a corporate contribution unless the candidate’s committee or political committee establishes to the contrary.
This rule is intended to implement Iowa Code Supplement section 68A.503.