11/18/2019 15:3030:5CBF3A76-DBFD-415B-9008-EA304A2B86B63468ACAMPAIGN FINANCEChapter applicable to primary elections; §43.5See also definitions in §39.3IGENERAL PROVISIONS68A.101Citation and administration.This chapter may be cited as the “Campaign Disclosure Act”. The Iowa ethics and campaign disclosure board shall administer this chapter as provided in sections 68B.32, 68B.32A, 68B.32B, 68B.32C, and 68B.32D.[C75, 77, 79, 81, §56.1]2003 Acts, ch 40, §9CS2003, §68A.1012009 Acts, ch 42, §1; 2018 Acts, ch 1026, §2568A.102Definitions.As used in this chapter, unless the context otherwise requires:1“Ballot issue” means a question, other than the nomination or election of a candidate to a public office, which has been approved by a political subdivision or the general assembly or is required by law to be placed before the voters of the political subdivision by a commissioner of elections, or to be placed before the voters by the state commissioner of elections.2“Board” means the Iowa ethics and campaign disclosure board established under section 68B.32.3“Campaign function” means any meeting related to a candidate’s campaign for election.4“Candidate” means any individual who has taken affirmative action to seek nomination or election to a public office and shall also include any judge standing for retention in a judicial election.5“Candidate’s committee” means the committee designated by the candidate for a state, county, city, or school office to receive contributions in excess of one thousand dollars in the aggregate, expend funds in excess of one thousand dollars in the aggregate, or incur indebtedness on behalf of the candidate in excess of one thousand dollars in the aggregate in any calendar year.6“Clearly identified” means that a communication contains an unambiguous reference to a particular candidate or ballot issue, including but not limited to one or more of the following:aUse of the name of the candidate or ballot issue.bUse of a photograph or drawing of the candidate, or the use of a particular symbol associated with a specific ballot issue.cUse of a candidate’s initials, nickname, office, or status as a candidate, or use of acronym, popular name, or characterization of a ballot issue.7“Commissioner” means the county auditor of each county, who is designated as the county commissioner of elections pursuant to section 47.2.8“Committee” includes a political committee and a candidate’s committee.9“Consultant” means a person who provides or procures services including but not limited to consulting, public relations, advertising, fundraising, polling, managing or organizing services.10a“Contribution” means:1A gift, loan, advance, deposit, rebate, refund, or transfer of money or a gift in kind.2The payment, by any person other than a candidate or political committee, of compensation for the personal services of another person which are rendered to a candidate or political committee for any such purpose.b“Contribution” shall not include:1Services provided without compensation by individuals volunteering their time on behalf of a candidate’s committee or political committee or a state or county statutory political committee except when organized or provided on a collective basis by a business, trade association, labor union, or any other organized group or association.2Refreshments served at a campaign function so long as such refreshments do not exceed fifty dollars in value or transportation provided to a candidate so long as its value computed at the current rate of reimbursement allowed under the standard mileage rate method for computation of business expenses pursuant to the Internal Revenue Code does not exceed one hundred dollars in value in any one reporting period.3Something provided to a candidate for the candidate’s personal consumption or use and not intended for or on behalf of the candidate’s committee.11“County office” includes the office of drainage district trustee.12“County statutory political committee” means a committee as described in section 43.100 that accepts contributions in excess of one thousand dollars in the aggregate, makes expenditures in excess of one thousand dollars in the aggregate, or incurs indebtedness in excess of one thousand dollars in the aggregate in any one calendar year to expressly advocate the nomination, election, or defeat of a candidate for public office.13“Disclosure report” means a statement of contributions received, expenditures made, and indebtedness incurred on forms prescribed by rules adopted by the board in accordance with chapter 17A.14“Express advocacy” or to “expressly advocate” means communication that can be characterized according to at least one of the following descriptions:aThe communication is political speech made in the form of a contribution.bIn advocating the election or defeat of one or more clearly identified candidates or the passage or defeat of one or more clearly identified ballot issues, the communication includes explicit words that unambiguously indicate that the communication is recommending or supporting a particular outcome in the election with regard to any clearly identified candidate or ballot issue.15“Fundraising event” means any campaign function to which admission is charged or at which goods or services are sold.16“National political party” means a party which meets the definition of a political party established for this state by section 43.2, and which also meets the statutory definition of the term “political party” or a term of like import in at least twenty-five other states of the United States.17“Person” means, without limitation, any individual, corporation, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, labor union, or any other legal entity.18“Political committee” means any of the following:aA committee, but not a candidate’s committee, that accepts contributions in excess of one thousand dollars in the aggregate, makes expenditures in excess of one thousand dollars in the aggregate, or incurs indebtedness in excess of one thousand dollars in the aggregate in any one calendar year to expressly advocate the nomination, election, or defeat of a candidate for public office, or to expressly advocate the passage or defeat of a ballot issue.bAn association, lodge, society, cooperative, union, fraternity, sorority, educational institution, civic organization, labor organization, religious organization, or professional organization that accepts contributions in excess of one thousand dollars in the aggregate, makes expenditures in excess of one thousand dollars in the aggregate, or incurs indebtedness in excess of one thousand dollars in the aggregate in any one calendar year to expressly advocate the nomination, election, or defeat of a candidate for public office, or to expressly advocate the passage or defeat of a ballot issue.cA person, other than an individual, that accepts contributions in excess of one thousand dollars in the aggregate, makes expenditures in excess of one thousand dollars in the aggregate, or incurs indebtedness in excess of one thousand dollars in the aggregate in any one calendar year to expressly advocate that an individual should or should not seek election to a public office prior to the individual becoming a candidate as defined in subsection 4. 19“Political purpose” or “political purposes” means the express advocacy of a candidate or ballot issue.20“Public office” means any state, county, city, or school office filled by election.21“State statutory political committee” means a committee as defined in section 43.111.[C75, 77, 79, 81, §56.2; 81 Acts, ch 35, §1, 2]83 Acts, ch 139, §2, 14; 86 Acts, ch 1023, §1; 87 Acts, ch 112, §1, 2; 91 Acts, ch 226, §1; 92 Acts, ch 1228, §22 – 24; 93 Acts, ch 142, §1 – 3; 93 Acts, ch 163, §28 – 30, 38; 94 Acts, ch 1023, §80; 94 Acts, ch 1180, §31, 32; 95 Acts, ch 198, §1, 2; 99 Acts, ch 136, §1, 2, 17; 2002 Acts, ch 1073, §1, 2, 11; 2002 Acts, ch 1119, §124; 2003 Acts, ch 40, §9CS2003, §68A.1022005 Acts, ch 72, §3, 4; 2006 Acts, ch 1158, §2; 2007 Acts, ch 14, §1; 2008 Acts, ch 1031, §84; 2010 Acts, ch 1025, §1, 2; 2015 Acts, ch 54, §1; 2018 Acts, ch 1026, §26“State commissioner” defined, §39.3 68A.103Applicability to federal candidates.The requirements of this chapter relative to disclosure of contributions shall apply to candidates and political committees for federal office only in the event such candidates are not subject to a federal law requiring the disclosure of campaign financing. Any such federal law shall supersede the provisions of this chapter.[C75, 77, 79, 81, §56.17]2003 Acts, ch 40, §9CS2003, §68A.1032017 Acts, ch 144, §3, 1468A.104Certain accounts by officeholders prohibited.A holder of public office shall not maintain an account, other than a campaign account, to receive contributions for the purpose of publishing and distributing newsletters or performing other constituent services related to the official duties of public office. This section applies whether or not the officeholder is a candidate.91 Acts, ch 226, §14CS91, §56.462003 Acts, ch 40, §9CS2003, §68A.104IICOMMITTEE ORGANIZATION —DUTIES OF OFFICERS68A.201Organization statement.1aEvery committee, as defined in this chapter, shall file a statement of organization within ten days from the date of its organization. Unless formal organization has previously occurred, a committee is deemed to have organized as of the date that committee transactions exceed the financial activity threshold established in section 68A.102, subsection 5 or 18. If committee transactions exceed the financial activity threshold prior to the due date for filing a disclosure report as established under section 68A.402, the committee shall file a disclosure report whether or not a statement of organization has been filed by the committee.bA person who makes one or more independent expenditures and files all statements required by section 68A.404 shall not be required to organize a committee or file the statement of organization required under this section.2The statement of organization shall include:aThe name, purpose, mailing address, and telephone number of the committee. The committee name shall not duplicate the name of another committee organized under this section. For candidate’s committees filing initial statements of organization on or after July 1, 1995, the candidate’s name shall be contained within the committee name.bThe name, mailing address, and position of the committee officers.cThe name, address, office sought, and the party affiliation of all candidates whom the committee is supporting and, if the committee is supporting the entire ticket of any party, the name of the party. If, however, the committee is supporting several candidates who are not identified by name or are not of the same political affiliation, the committee may provide a statement of purpose in lieu of candidate names or political party affiliation.dSuch other information as may be required by this chapter or rules adopted pursuant to this chapter.eA signed statement by the treasurer of the committee and the candidate, in the case of a candidate’s committee, which shall verify that they are aware of the requirement to file disclosure reports if the committee, the committee officers, the candidate, or both the committee officers and the candidate receive contributions in excess of one thousand dollars in the aggregate, make expenditures in excess of one thousand dollars in the aggregate, or incur indebtedness in excess of one thousand dollars in the aggregate in a calendar year to expressly advocate the nomination, election, or defeat of any candidate for public office. In the case of political committees, statements shall be made by the treasurer of the committee and the chairperson.fThe identification of any parent entity or other affiliates or sponsors.gThe name of the financial institution in which the committee receipts will be deposited.3Any change in information previously submitted in a statement of organization or notice in case of dissolution of the committee shall be reported to the board not more than thirty days from the date of the change or dissolution.4A list, by office and district, of all candidates who have filed an affidavit of candidacy in the office of the secretary of state shall be prepared by the secretary of state and delivered to the board not more than ten days after the last day for filing nomination papers.[S13, §1137-a1; C24, 27, 31, 35, 39, §973; C46, 50, 54, 58, 62, 66, 71, 73, §56.2; C75, 77, 79, 81, §56.5; 81 Acts, ch 35, §5]86 Acts, ch 1023, §3, 4; 87 Acts, ch 112, §5; 91 Acts, ch 226, §3; 93 Acts, ch 142, §5; 93 Acts, ch 163, §31, 38; 94 Acts, ch 1180, §33; 95 Acts, ch 198, §5 – 7; 99 Acts, ch 136, §4, 17; 2002 Acts, ch 1073, §4, 5, 11; 2003 Acts, ch 40, §2, 9; 2003 Acts, ch 179, §81CS2003, §68A.2012004 Acts, ch 1042, §1, 2; 2007 Acts, ch 14, §2, 3; 2010 Acts, ch 1024, §1; 2015 Acts, ch 54, §2; 2015 Acts, ch 82, §168A.201AContributions from federal and out-of-state committees or organizations.1When either a committee or organization not organized as a committee under section 68A.201 makes a contribution to a committee organized in Iowa, that committee or organization shall disclose each contribution in excess of fifty dollars to the board.2A committee or organization not organized as a committee under section 68A.201 that is not registered and filing full disclosure reports of all financial activities with the federal election commission or another state’s disclosure commission shall register and file full disclosure reports with the board pursuant to this chapter. The committee or organization shall either appoint an eligible Iowa elector as committee or organization treasurer, or shall maintain all committee funds in an account in a financial institution located in Iowa.3A committee that is currently filing a disclosure report in another jurisdiction shall either file a statement of organization under section 68A.201 and file disclosure reports under section 68A.402, or shall file a verified statement with the board within fifteen days of the contribution being made.4The verified statement shall be on forms prescribed by the board and shall attest that the committee is filing reports with the federal election commission or in a jurisdiction with reporting requirements which are substantially similar to those of this chapter, and that the contribution is made from an account that does not accept contributions that would be in violation of section 68A.503.5The verified statement shall include the complete name, address, and telephone number of the contributing committee, the state or federal jurisdiction under which it is registered or operates, the identification of any parent entity or other affiliates or sponsors, its purpose, the name and address of an Iowa resident authorized to receive service of original notice, the name and address of the receiving committee, the amount of the cash or in-kind contribution, and the date the contribution was made. 6The verified statement shall be filed by 4:30 p.m. of the day the filing is due.2010 Acts, ch 1024, §2; 2018 Acts, ch 1059, §168A.202Candidate’s committee.1Each candidate for state, county, city, or school office shall organize one, and only one, candidate’s committee for a specific office sought when the candidate receives contributions in excess of one thousand dollars in the aggregate, makes expenditures in excess of one thousand dollars in the aggregate, or incurs indebtedness in excess of one thousand dollars in the aggregate in a calendar year.2aA political committee shall not be established to expressly advocate the nomination, election, or defeat of only one candidate for office. However, a political committee may be established to expressly advocate the passage or defeat of approval of a single judge standing for retention. A permanent organization, as defined in section 68A.402, subsection 9, may make a one-time contribution to only one candidate for office in excess of one thousand dollars.bThe prohibition in paragraph “a” does not apply to a political committee described in section 68A.102, subsection 18, paragraph “c”, until the individual becomes a candidate for public office. A political committee organized to expressly advocate that an individual should or should not seek election to a public office prior to the individual becoming a candidate for public office shall be dissolved when the individual becomes a candidate for public office.[C77, 79, 81, §56.28; 81 Acts, ch 35, §13]83 Acts, ch 139, §12, 14C91, §56.5A91 Acts, ch 226, §4; 93 Acts, ch 142, §6; 94 Acts, ch 1023, §81; 94 Acts, ch 1180, §34; 95 Acts, ch 198, §8; 99 Acts, ch 136, §5, 17; 2002 Acts, ch 1073, §6, 11; 2003 Acts, ch 40, §9CS2003, §68A.2022004 Acts, ch 1042, §3; 2010 Acts, ch 1025, §3; 2015 Acts, ch 54, §3, 468A.203Committee treasurer and chairperson — duties.1aEvery candidate’s committee shall appoint a treasurer who shall be an Iowa resident who has reached the age of majority. Every political committee, state statutory political committee, and county statutory political committee shall appoint both a treasurer and a chairperson, each of whom shall have reached the age of majority.bEvery candidate’s committee shall maintain all of the committee’s funds in bank accounts in a financial institution located in Iowa. Every political committee, state statutory political committee, and county statutory political committee shall either have an Iowa resident as treasurer or maintain all of the committee’s funds in bank accounts in a financial institution located in Iowa.cAn expenditure shall not be made by the treasurer or treasurer’s designee for or on behalf of a committee without the approval of the chairperson of the committee, or the candidate. Expenditures shall be remitted to the designated recipient within fifteen days of the date of the issuance of the payment.2aAn individual who receives contributions for a committee without the prior authorization of the chairperson of the committee or the candidate shall be responsible for either rendering the contributions to the treasurer within fifteen days of the date of receipt of the contributions, or depositing the contributions in the account maintained by the committee within seven days of the date of receipt of the contributions.bA person, other than a candidate or committee officer, who receives contributions for a committee shall, not later than fifteen days from the date of receipt of the contributions or on demand of the treasurer, render to the treasurer the contributions and an account of the total of all contributions, including the name and address of each person making a contribution in excess of twenty-five dollars, the amount of the contributions, and the date on which the contributions were received.cThe treasurer shall deposit all contributions within seven days of receipt by the treasurer in an account maintained by the committee.dAll funds of a committee shall be segregated from any other funds held by officers, members, or associates of the committee or the committee’s candidate. However, if a candidate’s committee receives contributions only from the candidate, or if a permanent organization temporarily engages in activity that qualifies it as a political committee and all expenditures of the organization are made from existing general operating funds and funds are not solicited or received for this purpose from sources other than operating funds, then that committee is not required to maintain a separate account in a financial institution.eCommittee funds or committee property shall not be used for the personal benefit of a candidate, officer, member, or associate of the committee. The funds of a committee are not attachable for the personal debt of the committee’s candidate or an officer, member, or associate of the committee.3The treasurer of a committee shall keep a detailed and exact account of:aAll contributions made to or for the committee.bThe name and mailing address of every person making contributions in excess of twenty-five dollars, and the date and amount of the contribution.cAll disbursements made from contributions by or on behalf of the committee.dThe name and mailing address of every person to whom any expenditure is made, the purpose of the expenditure, the date and amount of the expenditure and the name and address of, and office sought by each candidate, if any, on whose behalf the expenditure was made. Notwithstanding this paragraph, the treasurer may keep a miscellaneous account for disbursements of less than five dollars which need only show the amount of the disbursement so long as the aggregate miscellaneous disbursements to any one person during a calendar year do not exceed one hundred dollars.eNotwithstanding the provisions of subsection 3, paragraph “d”, of this section, when an expenditure is made by a committee in support of the entire state or local political party ticket, only the name of the party shall be given.4The treasurer and candidate in the case of a candidate’s committee, and the treasurer and chairperson in the case of a political committee, shall preserve all records required to be kept by this section for a period of five years. However, a committee is not required to preserve any records for more than three years from the certified date of dissolution of the committee. For purposes of this section, the five-year period shall commence with the due date of the disclosure report covering the activity documented in the records.[C75, 77, 79, 81, §56.3; 81 Acts, ch 35, §3]83 Acts, ch 139, §3, 14; 86 Acts, ch 1023, §2; 87 Acts, ch 112, §3; 88 Acts, ch 1158, §8; 91 Acts, ch 226, §2; 93 Acts, ch 142, §4; 95 Acts, ch 198, §3; 2003 Acts, ch 40, §1, 9CS2003, §68A.2032005 Acts, ch 72, §5; 2007 Acts, ch 14, §4; 2015 Acts, ch 54, §5, 6IIICAMPAIGN FUNDS AND PROPERTY68A.301Campaign funds.1A candidate’s committee shall not accept contributions from, or make contributions to, any other candidate’s committee including candidate’s committees from other states or for federal office, unless the candidate for whom each committee is established is the same person. For purposes of this section, “contributions” includes monetary and in-kind contributions but does not include travel costs incurred by a candidate in attending a campaign event of another candidate and does not include the sharing of information in any format.2This section shall not be construed to prohibit a candidate or candidate’s committee from using campaign funds or accepting contributions for tickets to meals if the candidate attends solely for the purpose of enhancing the person’s candidacy or the candidacy of another person.91 Acts, ch 226, §9CS91, §56.4093 Acts, ch 142, §10; 2003 Acts, ch 40, §9CS2003, §68A.3012004 Acts, ch 1042, §4; 2009 Acts, ch 42, §268A.302Uses of campaign funds.1A candidate and the candidate’s committee shall use campaign funds only for campaign purposes, educational and other expenses associated with the duties of office, or constituency services, and shall not use campaign funds for personal expenses or personal benefit. The purchase of subscriptions to newspapers from or which circulate within the area represented by the office which a candidate is seeking or holds is presumed to be an expense that is associated with the duties of the campaign for and duties of office.2Campaign funds shall not be used for any of the following purposes:aPayment of civil or criminal penalties. However, payment of civil penalties relating to campaign finance and disclosure requirements is permitted.bSatisfaction of personal debts, other than campaign loans.cPersonal services, including the services of attorneys, accountants, physicians, and other professional persons. However, payment for personal services directly related to campaign activities is permitted.dClothing or laundry expense of a candidate or members of the candidate’s family.ePurchase of or installment payments for a motor vehicle. However, a candidate may lease a motor vehicle during the duration of the campaign if the vehicle will be used for campaign purposes. If a vehicle is leased, detailed records shall be kept on the use of the vehicle and the cost of noncampaign usage shall not be paid from campaign funds. Candidates and campaign workers may be reimbursed for actual mileage for campaign-related travel at a rate not to exceed the current rate of reimbursement allowed under the standard mileage rate method for computation of business expenses pursuant to the Internal Revenue Code.fMortgage payments, rental payments, furnishings, or renovation or improvement expenses for a permanent residence of a candidate or family member, including a residence in the state capital during a term of office or legislative session.gMembership in professional organizations.hMembership in service organizations, except those organizations which the candidate joins solely for the purpose of enhancing the candidacy.iMeals, groceries, or other food expense, except for tickets to meals that the candidate attends solely for the purpose of enhancing the candidacy or the candidacy of another person. However, payment for food and drink purchased for campaign-related purposes and for entertainment of campaign volunteers is permitted.jPayments clearly in excess of the fair market value of the item or service purchased.kPayment to a candidate or the candidate’s immediate family member as a salary, gratuity, or other compensation. However, reimbursement of expenses as otherwise authorized in this section is permitted. For purposes of this paragraph, “immediate family member” means the spouse or dependent child of a candidate.3The board shall adopt rules which list items that represent proper campaign expenses.91 Acts, ch 226, §10CS91, §56.4192 Acts, ch 1228, §27, 28; 93 Acts, ch 142, §11; 93 Acts, ch 163, §38; 95 Acts, ch 198, §15; 2003 Acts, ch 40, §9CS2003, §68A.3022009 Acts, ch 20, §168A.303Transfer of campaign funds.1In addition to the uses permitted under section 68A.302, a candidate’s committee may only transfer campaign funds in one or more of the following ways:aContributions to charitable organizations unless the candidate or the candidate’s spouse, child, stepchild, brother, brother-in-law, stepbrother, sister, sister-in-law, stepsister, parent, parent-in-law, or stepparent is employed by the charitable organization and will receive a direct financial benefit from a contribution.bContributions to national, state, or local political party central committees, or to partisan political committees organized to represent persons within the boundaries of a congressional district.cTransfers to the treasurer of state for deposit in the general fund of the state, or to the appropriate treasurer for deposit in the general fund of a political subdivision of the state.dReturn of contributions to contributors on a pro rata basis, except that any contributor who contributed five dollars or less may be excluded from the distribution.eContributions to another candidate’s committee when the candidate for whom both committees are formed is the same person.2If an unexpended balance of campaign funds remains when a candidate’s committee dissolves, the unexpended balance shall be transferred pursuant to subsection 1.3A candidate or candidate’s committee making a transfer of campaign funds pursuant to subsection 1 or 2 shall not place any requirements or conditions on the use of the campaign funds transferred.4A candidate or candidate’s committee shall not transfer campaign funds except as provided in this section.5A candidate, candidate’s committee, or any other person shall not directly or indirectly receive or transfer campaign funds with the intent of circumventing the requirements of this section. A candidate for statewide or legislative office shall not establish, direct, or maintain a political committee.6A person shall not knowingly make transfers or contributions to a candidate or candidate’s committee for the purpose of transferring the funds to another candidate or candidate’s committee to avoid the disclosure of the source of the funds pursuant to this chapter. A candidate or candidate’s committee shall not knowingly accept transfers or contributions from any person for the purpose of transferring funds to another candidate or candidate’s committee as prohibited by this subsection. A candidate or candidate’s committee shall not accept transfers or contributions which have been transferred to another candidate or candidate’s committee as prohibited by this subsection. The board shall notify candidates of the prohibition of such transfers and contributions under this subsection.91 Acts, ch 226, §11CS91, §56.4292 Acts, ch 1228, §29; 93 Acts, ch 163, §34, 38; 95 Acts, ch 198, §16; 2003 Acts, ch 40, §9CS2003, §68A.3032004 Acts, ch 1042, §5; 2009 Acts, ch 42, §368A.304Campaign property.1aEquipment, supplies, or other materials purchased with campaign funds or received in kind are campaign property.bCampaign property belongs to the candidate’s committee and not to the candidate.cCampaign property that has a value of five hundred dollars or more at the time it is acquired by the committee shall be separately disclosed as committee inventory on reports filed pursuant to section 68A.402, including a declaration of the approximate current value of the property. The campaign property shall continue to be reported as committee inventory until it is disposed of by the committee or until the property has been reported once as having a residual value of less than one hundred dollars.dConsumable campaign property is not required to be reported as committee inventory, regardless of the initial value of the consumable campaign property. “Consumable campaign property”, for purposes of this section, means stationery, campaign signs, and other campaign materials that have been permanently imprinted to be specific to a candidate or election.2Upon dissolution of the candidate’s committee, a report accounting for the disposition of all items of campaign property, excluding consumable campaign property, having a residual value of one hundred dollars or more shall be filed with the board. Campaign property, excluding consumable campaign property, having a residual value of one hundred dollars or more shall be disposed of by one of the following methods:aSale of the property at fair market value, in which case the proceeds shall be treated the same as other campaign funds.bDonation of the property under one of the options for transferring campaign funds set forth in section 68A.303.3Consumable campaign property may be disposed of in any manner by the candidate’s committee. A candidate’s committee shall not transfer consumable campaign property to another candidate without receiving fair market value compensation unless the candidate in both campaigns is the same person.4The board shall adopt rules pursuant to chapter 17A defining “fair market value” for purposes of this section.91 Acts, ch 226, §12CS91, §56.4393 Acts, ch 163, §38; 95 Acts, ch 198, §17; 2003 Acts, ch 40, §8, 9CS2003, §68A.3042005 Acts, ch 72, §6, 7; 2010 Acts, ch 1025, §4; 2023 Acts, ch 64, §12IVREPORTS — INDEPENDENT EXPENDITURES— POLITICAL MATERIAL68A.401Reports filed with board.1All statements and reports required to be filed under this chapter shall be filed with the board as provided in this section and section 68A.402, subsection 1. The board shall post on its internet site all statements and reports filed under this chapter. For purposes of this section, the term “statement” does not include a bank statement.aA state statutory political committee, a county statutory political committee, a political committee, and a candidate’s committee shall file all statements and reports in an electronic format by 4:30 p.m. of the day the filing is due and according to rules adopted by the board.bIf the board determines that a violation of this subsection has occurred, the board may impose any of the remedies or penalties provided for under section 68B.32D, except that the board shall not refer any complaint or supporting information of a violation of this section to the attorney general or any county attorney for prosecution.2The board shall retain filed statements and reports for at least five years from the date of the election in which the committee is involved, or at least five years from the certified date of dissolution of the committee, whichever date is later.3The candidate of a candidate’s committee, or the chairperson of any other committee, is responsible for filing statements and reports under this chapter. The board shall send notice to a committee that has failed to file a disclosure report at the time required under section 68A.402. A candidate of a candidate’s committee, or the chairperson of any other committee, may be subject to a civil penalty for failure to file a disclosure report required under section 68A.402.4Political committees expressly advocating the nomination, election, or defeat of candidates for both federal office and any elected office created by law or the Constitution of the State of Iowa shall file statements and reports with the board in addition to any federal reports required to be filed with the board. However, a political committee that is registered and filing full disclosure reports of all financial activities with the federal election commission may file verified statements as provided in section 68A.201A.[S13, §1137-a1, -a3; C24, 27, 31, 35, 39, §974, 975; C46, 50, 54, 58, 62, 66, 71, 73, §56.3, 56.4; C75, 77, 79, 81, §56.4; 81 Acts, ch 35, §4]87 Acts, ch 112, §4; 93 Acts, ch 163, §33; 95 Acts, ch 198, §4; 99 Acts, ch 136, §3, 17; 2002 Acts, ch 1073, §3, 11; 2003 Acts, ch 40, §9; 2003 Acts, ch 44, §28CS2003, §68A.4012007 Acts, ch 14, §5; 2007 Acts, ch 80, §1, 2, 5; 2009 Acts, ch 8, §1, 2; 2010 Acts, ch 1024, §3; 2011 Acts, ch 34, §17; 2011 Acts, ch 131, §53, 158; 2013 Acts, ch 90, §257; 2015 Acts, ch 54, §7, 8; 2018 Acts, ch 1059, §268A.401AReporting of contributions and expenditures relating to issue advocacy.1A political organization that is required to file reports with the internal revenue service, pursuant to 26 U.S.C. §527, shall file a report with the board if that organization does both of the following:aCreates or disseminates a communication of issue advocacy in this state.bReceives or expects to receive twenty-five thousand dollars or more in gross receipts in any taxable year.2A report required under this section shall contain the following information:aThe amount, date, and purpose of each expenditure made to a person if the aggregate amount of expenditures to such person during the calendar year equals or exceeds five hundred dollars and the name and address of the person, and, in the case of an individual, the occupation and name of employer of the individual.bThe name and address, and, in the case of an individual, the occupation and name of employer of such individual, of all contributors which contributed an aggregate amount of two hundred dollars or more to the organization during the calendar year and the amount and date of the contribution.3The board shall by rule establish a procedure for the filing of reports required by this section. To the extent practicable the reporting periods and filing due dates shall be the same as set out in 26 U.S.C. §527(j)(2).4The term “issue advocacy” means any print, radio, televised, telephonic, or electronic communication in any form or content, which is disseminated to the general public or a segment of the general public, that refers to a clearly identified candidate for the general assembly or statewide office.5The penalty set out in section 68A.701 does not apply to a violation of this section. The penalties for a violation of this section are as set out in section 68B.32D.2008 Acts, ch 1191, §3768A.402Disclosure report due dates — permanent organization temporarily engaging in political activity required to file reports.1Filing methods.Each committee shall electronically file with the board reports disclosing information required under this section on forms prescribed by rule. 2Statewide office, general assembly, and county elections.aElection year.A candidate’s committee of a candidate for statewide office, the general assembly, or county office shall file reports in an election year as follows:Report due:Covering period:May 19January 1 through May 14July 19May 15 or Wednesdaypreceding primaryelection through July 14October 19July 15 through October 14January 19 (nextOctober 15 or Wednesdaycalendar year)preceding generalelection throughDecember 31bSupplementary report — statewide and general assembly elections.1A candidate’s committee of a candidate for statewide office or the general assembly shall file a supplementary report in a year in which a primary, general, or special election for that office is held. The supplementary reports shall be filed if contributions are received after the close of the period covered by the last report filed prior to that primary, general, or special election if any of the following applies:aThe committee of a candidate for governor receives ten thousand dollars or more.bThe committee of a candidate for any other statewide office receives five thousand dollars or more.cThe committee of a candidate for the general assembly receives one thousand dollars or more.2The amount of any contribution causing a supplementary report under this paragraph “b” shall include the estimated fair market value of any in-kind contribution. The report shall be filed by the Friday immediately preceding the election and be current through the Tuesday immediately preceding the election.cNonelection year.A candidate’s committee of a candidate for statewide office, the general assembly, or county office shall file reports in a nonelection year as follows:Report due:Covering period:January 19January 1 throughDecember 31of the previous year3City offices.aElection year.A candidate’s committee of a candidate for city office shall file a report in an election year as follows:Report due:Covering period:Five days beforeDate of initial activityprimary electionthrough ten days beforeprimary electionFive days beforeNine days before primarygeneral electionelection through ten daysbefore general electionFive days beforeNine days before therunoff electiongeneral election through(if applicable)ten days before therunoff electionJanuary 19 (nextCutoff date fromcalendar year)previously filed reportthrough December 31bNonelection year.A candidate’s committee of a candidate for city office shall file a report in a nonelection year as follows:Report due:Covering period:January 19 (nextJanuary 1 throughcalendar year)December 31of nonelection yearcRunoff elections.Only a candidate who is eligible to participate in a runoff election is required to file a report five days before the runoff election.4School board and other political subdivision elections.aElection year.A candidate’s committee of a candidate for school board or any other political subdivision office, except for county and city office, shall file a report in an election year as follows:Report due:Covering period:Five days before Date of initial activityelectionthrough ten days beforeelectionJanuary 19 (next Nine days before electioncalendar year)through December 31bNonelection year.A candidate’s committee of a candidate for school board or any other political subdivision office, except for county and city office, shall file a report in a nonelection year as follows:Report due:Covering period:January 19 (nextJanuary 1 throughcalendar year)December 31of nonelection year5Special elections.aA candidate’s committee shall file a report by the fifth day prior to a special election that is current through the tenth day prior to the special election.bSpecial elections — nonelection year.A candidate’s committee at a special election shall file a report in a nonelection year as follows:Report due:Covering period:January 19 (nextJanuary 1 throughcalendar year)December 31of nonelection year6Statutory political committees.aA state statutory political committee shall file a report on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraphs “a” and “c”.bA county statutory political committee shall file a report on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraphs “a” and “c”.7Political committees.aStatewide office and general assembly elections.1Election year.A political committee expressly advocating the nomination, election, or defeat of candidates for statewide office or the general assembly shall file a report on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraph “a”.2Nonelection year.A political committee expressly advocating the nomination, election, or defeat of candidates for statewide office or the general assembly shall file a report as follows:Report due:Covering period:July 19January 1 throughJune 30January 19 (nextJuly 1 throughcalendar year)December 31bCounty elections.A political committee expressly advocating the nomination, election, or defeat of candidates for county office shall file reports on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraphs “a” and “c”.cCity elections.A political committee expressly advocating the nomination, election, or defeat of candidates for city office shall file reports on the same dates as candidates for city office are required to file reports under subsection 3.dSchool board and other political subdivision elections.A political committee expressly advocating the nomination, election, or defeat of candidates for school board or other political subdivision office, except for county office or city office, shall file reports on the same dates as candidates for school board or other political subdivision office are required to file reports under subsection 4.8Political committees — ballot issues.A political committee expressly advocating the passage or defeat of a ballot issue shall file reports on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraphs “a” and “c” and another report five days before an election covering the period from the previous report or date of initial activity through ten days before the election.9Permanent organizations.A permanent organization temporarily engaging in activity described in section 68A.102, subsection 18, shall organize a political committee and shall keep the funds relating to that political activity segregated from its operating funds. The political committee shall file reports on the appropriate due dates as required by this section. The reports filed under this subsection shall identify the source of the original funds used for a contribution made to a candidate or a committee organized under this chapter. When the permanent organization ceases to be involved in the political activity, the permanent organization shall dissolve the political committee. As used in this subsection, “permanent organization” means an organization that is continuing, stable, and enduring, and was originally organized for purposes other than engaging in election activities.10Election year defined.As used in this section, “election year” means a year in which the name of the candidate or ballot issue that is expressly advocated for or against appears on any ballot to be voted on by the electors of the state of Iowa. For state and county statutory political committees, and all other political committees except for political committees that advocate for or against ballot issues, “election year” means a year in which primary and general elections are held.[S13, §1137-a1, -a3; C24, 27, 31, 35, 39, §972, 973, 975, 976; C46, 50, 54, 58, 62, 66, 71, 73, §56.1, 56.2, 56.4, 56.5; C75, 77, 79, 81, §56.6; 81 Acts, ch 35, §6 – 8]83 Acts, ch 139, §4 – 9, 14; 86 Acts, ch 1023, §5 – 9; 86 Acts, ch 1224, §38; 87 Acts, ch 112, §6, 7; 89 Acts, ch 107, §1; 90 Acts, ch 1233, §2; 91 Acts, ch 165, §1; 91 Acts, ch 226, §5; 92 Acts, ch 1228, §25; 93 Acts, ch 163, §33; 95 Acts, ch 198, §9, 10; 99 Acts, ch 136, §6, 17; 2002 Acts, ch 1073, §7, 8, 11; 2003 Acts, ch 40, §3, 9CS2003, §68A.4022004 Acts, ch 1114, §1; 2004 Acts, ch 1175, §363; 2005 Acts, ch 72, §8 – 11; 2007 Acts, ch 14, §6; 2007 Acts, ch 61, §1; 2007 Acts, ch 65, §1; 2007 Acts, ch 80, §3; 2008 Acts, ch 1032, §159, 201; 2008 Acts, ch 1184, §24, 28; 2009 Acts, ch 42, §4; 2010 Acts, ch 1025, §5, 6; 2018 Acts, ch 1059, §368A.402AInformation disclosed on reports.1Each report filed under section 68A.402 shall disclose:aThe amount of cash on hand at the beginning of the reporting period.bThe name and mailing address of each person who has made one or more contributions of money to the committee when the aggregate amount in a calendar year exceeds the amount specified in the following schedule:1For any candidate for school or other political subdivision office:$252For any candidate for city office:$253For any candidate for county office:$254For any candidate for the general assembly:$255For any candidate for statewide office:$256For any state statutory political committee:$2007For any county statutory political committee:$508For any political committee:$25cThe total amount of contributions made to the committee during the reporting period and not reported under paragraph “b”.dThe name and mailing address of each person who has made one or more in-kind contributions to the committee when the aggregate market value of the in-kind contributions in a calendar year exceeds the applicable amount specified in paragraph “b”. In-kind contributions shall be designated on a separate schedule from schedules showing contributions of money and shall identify the nature of the contribution and provide its estimated fair market value. A committee receiving an in-kind contribution shall report the estimated fair market value of the in-kind contribution at the time it is provided to the committee. A person providing an in-kind contribution to a committee shall notify the committee of the estimated fair market value of the in-kind contribution at the time the in-kind contribution is provided to the committee. For purposes of this section, the estimated fair market value of the in-kind contribution shall be reported regardless of whether the person has been billed for the cost of the in-kind contribution.eEach loan to any person or committee within the calendar year if in the aggregate the amount of the loan or loans exceeds the applicable amount specified in paragraph “b”, together with the name and mailing address of the lender and endorsers, the date and amount of each loan received, and the date and amount of each loan repayment. Loans received and loan repayments shall be reported on a separate schedule.fThe name and mailing address of each person to whom disbursements or loan repayments have been made by the committee from contributions during the reporting period and the amount, purpose, and date of each disbursement except that disbursements of less than five dollars may be shown as miscellaneous disbursements so long as the aggregate miscellaneous disbursements to any one person during a calendar year do not exceed one hundred dollars.gDisbursements made to a consultant and disbursements made by the consultant during the reporting period disclosing the name and address of the recipient, amount, purpose, and date.hThe amount and nature of debts and obligations owed by the committee in excess of the applicable amounts specified in the schedule in paragraph “b”. Loans made to a committee and reported under paragraph “e” shall not be considered a debt or obligation under this paragraph. A loan made by a committee to any person shall be considered a disbursement.iIf a person listed under paragraph “b”, “d”, “e”, or “f” as making a contribution or loan to or purchase from a candidate’s committee is related to the candidate within the third degree of consanguinity or affinity, the existence of that person’s family relationship shall be indicated on the report.jCampaign property belonging to a candidate’s committee pursuant to section 68A.304.kOther pertinent information required by this chapter, by rules adopted pursuant to this chapter, or forms prescribed by the board.2If a report is the first report filed by a committee, the report shall include all information required under subsection 1 covering the period from the beginning of the committee’s financial activity, even if from a different calendar year, through the end of the current reporting period. If no contributions have been accepted, no disbursements have been made, and no indebtedness has been incurred during that reporting period, the treasurer of the committee shall file a disclosure statement that discloses only the amount of cash on hand at the beginning of the reporting period.2004 Acts, ch 1114, §2; 2010 Acts, ch 1119, §1, 768A.402BCommittee dissolution inactivity reports.1If a committee, after having filed a statement of organization or one or more disclosure reports, dissolves or determines that it will no longer receive contributions or make disbursements, the committee shall notify the board within thirty days following such dissolution or determination by filing a dissolution report on forms prescribed by the board.2A committee shall not dissolve until all loans, debts, and obligations are paid, forgiven, or transferred and the remaining moneys in the committee’s account are distributed according to sections 68A.302 and 68A.303. If a loan is transferred or forgiven, the amount of the transferred or forgiven loan must be reported as an in-kind contribution and deducted from the loans payable balance on the disclosure form. If, upon review of a committee’s statement of dissolution and final report, the board determines that the requirements for dissolution have been satisfied, the dissolution shall be certified and the committee relieved of further filing requirements.3A person who makes one or more independent expenditures and files all statements required by section 68A.404 shall not be required to file a statement of dissolution under this section.2004 Acts, ch 1114, §3; 2005 Acts, ch 72, §12; 2010 Acts, ch 1119, §2, 7; 2015 Acts, ch 82, §268A.403Reports preserved.A copy of every report or statement shall be preserved by the person filing it or the person’s successor for at least three years following the filing of the report or statement.[C75, 77, 79, 81, §56.7]94 Acts, ch 1180, §35; 2003 Acts, ch 40, §9CS2003, §68A.4032004 Acts, ch 1042, §6; 2007 Acts, ch 80, §4; 2015 Acts, ch 54, §9; 2018 Acts, ch 1059, §468A.404Independent expenditures.1As used in this section, “independent expenditure” means one or more expenditures in excess of one thousand dollars in the aggregate for a communication that expressly advocates the nomination, election, or defeat of a clearly identified candidate or the passage or defeat of a ballot issue that is made without the prior approval or coordination with a candidate, candidate’s committee, or a ballot issue committee.2a A person, other than an individual or individuals, shall not make an independent expenditure or disburse funds from its treasury to pay for, in whole or in part, an independent expenditure made by another person without the authorization of a majority of the person’s board of directors, executive council, or similar organizational leadership body of the use of treasury funds for an independent expenditure involving a candidate or ballot issue committee. Such authorization must occur in the same calendar year in which the independent expenditure is incurred.bSuch authorization shall expressly provide whether the board of directors, executive council, or similar organizational leadership body authorizes one or more independent expenditures that expressly advocate the nomination or election of a candidate or passage of a ballot issue or authorizes one or more independent expenditures that expressly advocate the defeat of a candidate or ballot issue.cA foreign national shall not make an independent expenditure, directly or indirectly, that advocates the nomination, election, or defeat of any candidate or the passage or defeat of any ballot issue. As used in this section, “foreign national” means a person who is not a citizen of the United States and who is not lawfully admitted for permanent residence. “Foreign national” includes a foreign principal, such as a government of a foreign country or a foreign political party, partnership, association, corporation, organization, or other combination of persons that has its primary place of business in or is organized under the laws of a foreign country. “Foreign national” does not include a person who is a citizen of the United States or who is a national of the United States.dThis section does not apply to a candidate, candidate’s committee, state statutory political committee, county statutory political committee, or a political committee. This section does not apply to a federal committee or an out-of-state committee that makes an independent expenditure. A person who makes one or more independent expenditures and files all statements required by this section shall not be required to organize a committee or file the statement of organization required under section 68A.201.3A person, other than a committee registered under this chapter, that makes one or more independent expenditures shall file an independent expenditure statement. All statements required by this section shall be filed in an electronic format as prescribed by rule.4aAn independent expenditure statement shall be filed within forty-eight hours of the making of an independent expenditure in excess of one thousand dollars in the aggregate, or within forty-eight hours of disseminating the communication to its intended audience, whichever is earlier. For purposes of this section, an independent expenditure is made when the independent expenditure communication is purchased or ordered regardless of whether or not the person making the independent expenditure has been billed for the cost of the independent expenditure.bAn independent expenditure statement shall be filed with the board and the board shall immediately make the independent expenditure statement available for public viewing.cFor purposes of this section, an independent expenditure is made at the time that the cost is incurred.5The independent expenditure statement shall contain all of the following information:aIdentification of the individuals or persons filing the statement.bDescription of the position advocated by the individuals or persons with regard to the clearly identified candidate or ballot issue.cIdentification of the candidate or ballot issue benefited by the independent expenditure.dThe dates on which the expenditure or expenditures took place or will take place.eDescription of the nature of the action taken that resulted in the expenditure or expenditures.fThe fair market value of the expenditure or expenditures.gA certification by an officer representing the person, if the person is other than an individual or individuals, that the board of directors, executive council, or similar organizational leadership body expressly authorized the independent expenditure or use of treasury funds for the independent expenditure by resolution or other affirmative action within the calendar year when the independent expenditure was incurred.hThe name and address of every contributor or source of funding that provided anything of value that was provided for the purpose of furthering the independent expenditure. A person making an independent expenditure shall not be required to disclose the names and addresses of individual members who pay dues to a labor union, organization, or association or individual stockholders of a business corporation.6Any person making an independent expenditure shall comply with the attribution requirements of section 68A.405.7A person making an independent expenditure shall not engage or retain an advertising firm or consultant that has also been engaged or retained within the prior six months by the candidate, candidate’s committee, or ballot issue committee that is benefited by the independent expenditure.8aThe board shall develop, prescribe, furnish, and distribute forms for the independent expenditure statements required by this section.bThe board shall adopt rules pursuant to chapter 17A for the implementation of this section.[C75, 77, 79, 81, §56.13; 81 Acts, ch 35, §11]86 Acts, ch 1023, §10; 93 Acts, ch 163, §33; 94 Acts, ch 1180, §36; 95 Acts, ch 198, §12; 99 Acts, ch 136, §8, 17; 2002 Acts, ch 1073, §9, 11; 2003 Acts, ch 40, §4, 9CS2003, §68A.4042005 Acts, ch 72, §13 – 15; 2006 Acts, ch 1010, §41; 2008 Acts, ch 1191, §116, 117; 2009 Acts, ch 42, §5; 2010 Acts, ch 1119, §3, 7; 2015 Acts, ch 54, §10, 11; 2015 Acts, ch 82, §3 – 768A.405Attribution statement on published material.1aFor purposes of this subsection:1“Individual” includes a candidate for public office who has not filed a statement of organization under section 68A.201.2“Organization” includes an organization established to advocate the passage or defeat of a ballot issue but that has not filed a statement of organization under section 68A.201.3“Published material” means any newspaper, magazine, shopper, outdoor advertising facility, poster, direct mailing, brochure, internet site, campaign sign, or any other form of printed or electronic general public political advertising. “Published material” includes television, video, or motion picture advertising.b1Except as set out in subsection 2, published material designed to expressly advocate the nomination, election, or defeat of a candidate for public office or the passage or defeat of a ballot issue shall include on the published material an attribution statement disclosing who is responsible for the published material.2The person who is responsible for the published material has the sole responsibility and liability for the attribution statement required by this section.cIf the person paying for the published material is an individual, the words “paid for by” and the name and address of the person shall appear on the material.dIf more than one individual is responsible, the words “paid for by”, the names of the individuals, and either the addresses of the individuals or a statement that the addresses of the individuals are on file with the Iowa ethics and campaign disclosure board shall appear on the material.eIf the person responsible is an organization, the words “paid for by”, the name and address of the organization, and the name of one officer of the organization shall appear on the material.fIf the person responsible is a corporation, the words “paid for by”, the name and address of the corporation, and the name and title of the corporation’s chief executive officer shall appear on the material.gIf the person responsible is a committee that has filed a statement of organization pursuant to section 68A.201, the words “paid for by” and the name of the committee shall appear on the material.hIf the published material is the result of an independent expenditure subject to section 68A.404, the published material shall include a statement that the published material was not authorized by any candidate, candidate’s committee, or ballot issue committee.2The requirement to include an attribution statement does not apply to any of the following:aThe editorials or news articles of a newspaper, magazine, television station, or other print or electronic media that are not paid political advertisements.bSmall items upon which the inclusion of the statement is impracticable including but not limited to campaign signs as provided in section 68A.406, subsection 3, bumper stickers, pins, buttons, pens, political business cards, and matchbooks.cT-shirts, caps, and other articles of clothing.dAny published material that is subject to federal regulations regarding an attribution requirement.eAny material published by an individual, acting independently, who spends one hundred dollars or less of the individual’s own money to advocate the passage or defeat of a ballot issue.3For television, video, or motion picture advertising, the attribution statement shall be displayed on the screen in a clearly readable manner for at least four seconds.4The board shall adopt rules relating to the placing of an attribution statement on published materials.86 Acts, ch 1023, §11; 86 Acts, ch 1246, §620C87, §56.1487 Acts, ch 112, §8; 94 Acts, ch 1178, §1; 95 Acts, ch 198, §13; 96 Acts, ch 1079, §2; 99 Acts, ch 136, §9, 17; 2002 Acts, ch 1119, §125; 2003 Acts, ch 40, §9CS2003, §68A.4052004 Acts, ch 1114, §4; 2005 Acts, ch 72, §16; 2009 Acts, ch 41, §27; 2010 Acts, ch 1025, §7; 2010 Acts, ch 1119, §4, 7; 2013 Acts, ch 90, §257; 2015 Acts, ch 30, §3268A.405ASelf-promotion with taxpayer funds prohibited.1aExcept as provided in sections 29C.3 and 29C.6, a statewide elected official or member of the general assembly shall not permit the expenditure of public moneys under the control of the statewide elected official or member of the general assembly, including but not limited to moneys held in a private purpose trust fund as defined by section 8.2, for the purpose of any paid advertisement or promotion bearing the written name, likeness, or voice of the statewide elected official or member of the general assembly distributed through any of the following means:1A paid direct mass mailing.2A paid radio advertisement or promotion.3A paid newspaper advertisement or promotion.4A paid television advertisement or promotion.5A paid internet advertisement or promotion.6A paid exhibit display at the Iowa state fair or a fairground or grounds as defined in section 174.1.bExcept as otherwise provided by law, paragraph “a” shall not apply to bona fide ministerial or ceremonial records or ordinary, common, and frequent constituent correspondence containing the name of the statewide elected official or member of the general assembly.2A person who willfully violates this section shall be subject to a civil penalty of an amount up to the amount of moneys withdrawn from a public account or private purpose trust fund as defined in section 8.2 used to fund the communication found to be in violation of this section by the board or, for members of the general assembly, by an appropriate legislative ethics committee. A penalty imposed pursuant to this section shall be paid by the candidate’s committee. Such penalty shall be determined and assessed by the board or, for a member of the general assembly, the appropriate legislative ethics committee, and paid into the account from which such moneys were withdrawn. Additional criminal or civil penalties available under section 68A.701 or established by the board pursuant to section 68B.32A may also be determined and assessed by the board for violations of this section. Nothing in this section shall prevent the imposition of any penalty or sanction for a violation of this section by a legislative ethics committee.3For the purposes of this section, “direct mass mailing” means a mailing, regardless of whether the mailing was sent in response to a request or due to the recipient’s enrollment in a program, that provides information to the recipient about a person, policy, product, service, program, initiative, law, legislation, event, or activity promoted by the statewide elected official that is all of the following:aPrinted material delivered by the United States mail or other delivery service.bSent to more than two hundred physical addresses.cSubstantially similar or identical as regards each mailing.dSent at the same time or within a thirty-day period.4Notwithstanding subsection 3, a mailing that is sent to any participant in a program or the participant’s address within sixty days of an election in which an office listed in section 39.9 is to appear on the ballot shall be considered a direct mass mailing for the purposes of subsection 1 if the purpose of the mailing is to provide a participant with information relevant to the participant’s existing account with a program sponsored and administered by the statewide elected official who sent the mailing.2018 Acts, ch 1172, §70; 2022 Acts, ch 1153, §31; 2024 Acts, ch 1185, §115, 11668A.406Campaign signs — yard signs.1Campaign signs may be placed with the permission of the property owner or lessee on any of the following:aResidential property.bAgricultural land owned by individuals or by a family farm operation as defined in section 9H.1, subsections 9, 10, and 11.cProperty leased for residential purposes including but not limited to apartments, condominiums, college housing facilities, and houses if placed only on leased property space that is actually occupied.dVacant lots owned by a person who is not a prohibited contributor under section 68A.503.eProperty owned by an organization that is not a prohibited contributor under section 68A.503.fProperty leased by a candidate, committee, or an organization established to advocate the nomination, election, or defeat of a candidate or the passage or defeat of a ballot issue that has not yet registered pursuant to section 68A.201, when the property is used as campaign headquarters or a campaign office and the placement of the sign is limited to the space that is actually leased.2aCampaign signs shall not be placed on any of the following:1Any property owned by the state or the governing body of a county, city, or other political subdivision of the state, including all property considered the public right-of-way. Upon a determination by the board that a sign has been improperly placed, the sign shall be removed by highway authorities as provided in section 318.5, or by county or city law enforcement authorities in a manner consistent with section 318.5.2Property owned, leased, or occupied by a prohibited contributor under section 68A.503 unless the sign advocates the passage or defeat of a ballot issue or is exempted under subsection 1.3On any property without the permission of the property owner or lessee.4On election day either on the premises of any polling place or within three hundred feet of any outside door of any building affording access to any room where the polls are held, or of any outside door of any building affording access to any hallway, corridor, stairway, or other means of reaching the room where the polls are held.5On the premises of or within three hundred feet of any outside door of any building affording access to an absentee voting site during the hours when absentee ballots are available in the office of the county commissioner of elections as provided in section 53.10.6On the premises of or within three hundred feet of any outside door of any building affording access to a satellite absentee voting station during the hours when absentee ballots are available at the satellite absentee voting station as provided in section 53.11.bParagraph “a”, subparagraphs (4), (5), and (6) shall not apply to the posting of signs on private property not a polling place, except that the placement of a sign on a motor vehicle, trailer, or semitrailer, or any attachment to a motor vehicle, trailer, or semitrailer parked on public property within three hundred feet of any outside door of any building affording access to any room serving as a polling place, which sign is more than ninety square inches in size, is prohibited.3Campaign signs with dimensions of thirty-two square feet or less are exempt from the attribution statement requirement in section 68A.405. Campaign signs in excess of thirty-two square feet, or signs that are affixed to buildings or vehicles regardless of size except for bumper stickers, are required to include the attribution statement required by section 68A.405. The placement or erection of campaign signs shall be exempt from the requirements of chapter 480 relating to underground facilities information.2004 Acts, ch 1114, §5; 2005 Acts, ch 3, §18; 2005 Acts, ch 72, §17 – 19; 2006 Acts, ch 1097, §13; 2007 Acts, ch 14, §7; 2007 Acts, ch 215, §244; 2008 Acts, ch 1032, §160; 2008 Acts, ch 1191, §118VPROHIBITED ACTS — CONTRIBUTIONS,PUBLIC MONEYS, CAMPAIGN PRACTICES68A.501Funds from unknown source escheat.The expenditure of funds from an unknown or unidentifiable source received by a candidate or committee is prohibited. Such funds received by a candidate or committee shall escheat to the state. Any candidate or committee receiving such contributions shall remit such contributions to the board which shall forward it to the treasurer of state for deposit in the general fund of the state. Persons requested to make a contribution at a fundraising event shall be advised that it is illegal to make a contribution in excess of twenty-five dollars unless the person making the contribution also provides the person’s name and address.[C77, 79, 81, §56.27]C91, §56.3A2003 Acts, ch 40, §9; 2003 Acts, ch 145, §286CS2003, §68A.5012007 Acts, ch 14, §8; 2015 Acts, ch 54, §1268A.502Contribution sources — identification — illegal contributions or expenditures — loans.1A person making a contribution in excess of twenty-five dollars shall provide the person’s name and address to the candidate or committee receiving the contribution.2A person shall not make a contribution or expenditure in the name of another person, and a person shall not knowingly accept a contribution or expenditure made by one person in the name of another.3For the purpose of this section, an illegal contribution or expenditure is any of the following:aA contribution or expenditure made by one person which is ultimately reimbursed by another person who has not been identified as the ultimate source or recipient of the funds.bA contribution or expenditure made using a fictitious name. A name is fictitious in the case of an individual if the name does not include the individual’s legal surname at the time of the contribution or expenditure.cA contribution or expenditure made by a person who borrowed the money from another person if the original source of said money is not disclosed.4Any candidate or committee receiving funds, the original source of which was a loan, shall be required to list the lender as a contributor. No candidate or committee shall knowingly receive funds from a contributor who has borrowed the money without listing the original source of said money.[C75, 77, 79, 81, §56.12]95 Acts, ch 198, §11; 2003 Acts, ch 40, §9CS2003, §68A.5022018 Acts, ch 1059, §568A.503Financial institution, insurance company, and corporation contributions sham newspapers.1Except as provided in subsections 3, 4, 5, and 6, an insurance company, savings association, bank, credit union, or corporation shall not make a monetary or in-kind contribution to a candidate or committee except for a ballot issue committee.2Except as provided in subsection 3, a candidate or committee, except for a ballot issue committee, shall not receive a monetary or in-kind contribution from an insurance company, savings association, bank, credit union, or corporation.3An insurance company, savings association, bank, credit union, or corporation may use money, property, labor, or any other thing of value of the entity for the purposes of soliciting its stockholders, administrative officers, professional employees, and members for contributions to a political committee sponsored by that entity and for financing the administration of a political committee sponsored by that entity. The entity’s employees to whom the foregoing authority does not extend may voluntarily contribute to such a political committee but shall not be solicited for contributions. A candidate or committee may solicit, request, and receive money, property, labor, and any other thing of value from a political committee sponsored by an insurance company, savings association, bank, credit union, or corporation as permitted by this subsection.4The prohibitions in subsections 1 and 2 shall not apply to an insurance company, savings association, bank, credit union, or corporation engaged in any of the following activities:aUsing its funds to encourage registration of voters and participation in the political process or to publicize public issues.bUsing its funds to expressly advocate the passage or defeat of ballot issues.cUsing its funds for independent expenditures as provided in section 68A.404.dUsing its funds to place campaign signs as permitted under section 68A.406.5aThe prohibitions in subsections 1 and 2 shall not apply to media organizations when discussing candidates, nominations, public officers, or public questions.bNotwithstanding paragraph “a”, the board shall adopt rules requiring the owner, publisher, or editor of a sham newspaper that promotes in any way the candidacy of a person for any public office to comply with this section and section 68A.404. As used in this subsection, “sham newspaper” means a newspaper publication that is published for the primary purpose of evading the requirements of this section or section 68A.404, and “owner” means a person having an ownership interest exceeding ten percent of the equity or profits of the publication.6The prohibitions in subsections 1 and 2 shall not apply to a nonprofit organization communicating with its own members. The board shall adopt rules pursuant to chapter 17A to administer this subsection.7For purposes of this section “corporation” means a for-profit or nonprofit corporation organized pursuant to the laws of this state, the United States, or any other state, territory, or foreign country.[S13, §1641-h, -i, -k; C24, 27, 31, 35, 39, §8405 – 8407; C46, 50, 54, 58, §491.69 – 491.71; C62, 66, 71, 73, 75, §491.69 – 491.71, 496A.145; C77, 79, 81, §56.29; 81 Acts, ch 35, §14]83 Acts, ch 139, §13, 14C91, §56.1593 Acts, ch 142, §9; 94 Acts, ch 1178, §2; 95 Acts, ch 198, §14; 99 Acts, ch 136, §10, 11, 17; 2003 Acts, ch 40, §9CS2003, §68A.5032004 Acts, ch 1042, §7; 2004 Acts, ch 1114, §6; 2004 Acts, ch 1175, §364; 2005 Acts, ch 3, §19; 2005 Acts, ch 72, §20; 2007 Acts, ch 61, §2; 2008 Acts, ch 1031, §23; 2009 Acts, ch 41, §28; 2009 Acts, ch 42, §6; 2010 Acts, ch 1025, §8; 2010 Acts, ch 1119, §5, 7; 2012 Acts, ch 1017, §4468A.504Prohibiting contributions during the legislative session.1A lobbyist or political committee, other than a state statutory political committee, county statutory political committee, or a national political party, shall not contribute to, act as an agent or intermediary for contributions to, or arrange for the making of monetary or in-kind contributions to the campaign of an elected state official, member of the general assembly, or candidate for state office on any day during the regular legislative session and, in the case of the governor or a gubernatorial candidate, during the thirty days following the adjournment of a regular legislative session allowed for the signing of bills. Except as set out in subsection 2, an elected state official, member of the general assembly, or candidate for state office shall not accept a contribution as prohibited in this subsection.2The prohibition in subsection 1 shall not apply to the following:aThe receipt of contributions by an elected state official, member of the general assembly, or candidate for state office who has taken affirmative action to seek nomination or election to a federal elective office so long as the contribution is placed in a federal campaign account.bThe receipt of contributions by a candidate for state office who filed nomination papers for an office for which a special election is called or held during the regular legislative session, if the candidate receives the contribution during the period commencing on the date that at least two candidates have been nominated for the office and ending on the date the election is held. A person who is an elected state official shall not solicit contributions during a legislative session from any lobbyist or political committee, other than a state statutory political committee, county statutory political committee, or a national political party, for another candidate for a state office for which a special election is held.92 Acts, ch 1228, §26C93, §56.15A93 Acts, ch 129, §1; 2003 Acts, ch 40, §9CS2003, §68A.5042004 Acts, ch 1042, §868A.505Use of public moneys for political purposes.1The state and the governing body of a county, city, or other political subdivision of the state shall not expend or permit the expenditure of public moneys for political purposes, including expressly advocating the passage or defeat of a ballot issue.2This section shall not be construed to limit the freedom of speech of officials or employees of the state or of officials or employees of a governing body of a county, city, or other political subdivision of the state. This section also shall not be construed to prohibit the state or a governing body of a political subdivision of the state from expressing an opinion on a ballot issue through the passage of a resolution or proclamation.91 Acts, ch 226, §7CS91, §56.12A93 Acts, ch 142, §8; 99 Acts, ch 136, §7, 17; 2003 Acts, ch 40, §9CS2003, §68A.50568A.506Use of false caller identification for campaign purposes prohibited.1A person shall not knowingly use or provide to another person either of the following:aFalse caller identification information with intent to defraud for purposes related to expressly advocating the nomination, election, or defeat of a clearly identified candidate or for the passage or defeat of a clearly identified ballot issue.bCaller identification information pertaining to an actual person without that person’s consent and with intent to deceive the recipient of a call about the identity of the caller.2This section shall not apply to conduct that was lawfully authorized as investigative, protective, or intelligence activity of a law enforcement agency of the United States, a state, or a political subdivision of a state.3As used in this section:a“Caller identification information” means information regarding the origination of the telephone call, such as the name or the telephone number of the caller.b“Telephone call” means a call made using or received on a telecommunications service or voice over internet protocol service.c“Voice over internet protocol service” means a service to which all of the following apply:1The service provides real-time two-way voice communications transmitted using internet protocol, or a successor protocol.2The service is offered to the public, or such classes of users as to be effectively available to the public.3The service has the capability to originate traffic to, or terminate traffic from, the public switched telephone network or a successor network.4The board shall adopt rules pursuant to chapter 17A to administer this section.5A person who violates this section is subject to sections 68A.701 and 68B.32D.2009 Acts, ch 64, §1VIINCOME TAX CHECKOFF68A.601Checkoff income tax.Repealed by 2017 Acts, ch 144, §13, 14.68A.602Fund created.Repealed by 2017 Acts, ch 144, §13, 14.68A.603Rules promulgated.Repealed by 2017 Acts, ch 144, §13, 14.68A.604Funds.Repealed by 2017 Acts, ch 144, §13, 14.68A.605Distribution of campaign fund — restrictions on use.Repealed by 2017 Acts, ch 144, §13, 14.68A.606Funds campaign expenses only.Repealed by 2017 Acts, ch 144, §13, 14.68A.607Reversion of funds.Repealed by 2017 Acts, ch 144, §13, 14.68A.608Income tax form — checkoff space.Repealed by 2017 Acts, ch 144, §13, 14.68A.609Repealed by 2017 Acts, ch 144, §13, 14.VIIPENALTY68A.701Penalty.Any person who willfully violates any provisions of this chapter shall, upon conviction, be guilty of a serious misdemeanor.[S13, §1137-a6; C24, 27, 31, 35, 39, §980; C46, 50, 54, 58, 62, 66, 71, 73, §56.9; C75, 77, 79, 81, §56.16]2003 Acts, ch 40, §9CS2003, §68A.7012023 Acts, ch 64, §13