Senate File 359 - Introduced
SENATE FILE
BY COMMITTEE ON LOCAL GOVERNMENT
(SUCCESSOR TO SSB 1248)
Passed Senate, Date Passed House, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act providing for payroll deduction for county, city, and
2 school district employees for charitable giving.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
4 TLSB 2087SV 81
5 ec/pj/5
PAG LIN
1 1 Section 1. NEW SECTION. 279.60 CHARITABLE GIVING PAYROLL
1 2 DEDUCTION.
1 3 1. The board of directors of a school district may
1 4 authorize deductions from the salaries or wages of school
1 5 district employees of an amount specified by an employee for
1 6 payment to an eligible charitable organization. The
1 7 authorization by an employee for deductions from the
1 8 employee's salary or wages shall be evidenced by a written
1 9 request signed by the employee directed to and filed with the
1 10 treasurer, or official in charge of the payroll system, of the
1 11 school district and the treasurer or responsible official
1 12 shall deduct from the salary or wages of the employee the
1 13 amount specified for payment to the eligible charitable
1 14 organization. The request for the deduction may be withdrawn
1 15 by the employee at any time by filing a written notification
1 16 of withdrawal with the applicable treasurer or responsible
1 17 official in charge of the payroll system.
1 18 2. If a board of directors authorizes deductions from the
1 19 salaries or wages of their employees for payment to any
1 20 eligible charitable organization, the board shall ensure that
1 21 an employee shall be permitted to authorize a deduction to any
1 22 eligible charitable organization.
1 23 3. For purposes of this section, "eligible charitable
1 24 organization" means a not=for=profit federation of health and
1 25 human services, social welfare, or environmental agencies or
1 26 associations that meets all of the following conditions:
1 27 a. The federation is tax exempt under section 501(c)(3) of
1 28 the Internal Revenue Code and contributions to the federation
1 29 are deductible under section 170 of the Internal Revenue Code.
1 30 b. The federation has had an office in this state for the
1 31 last five years.
1 32 c. The federation represents at least ten health and human
1 33 services, social welfare, or environmental agencies or
1 34 associations that are located in this state.
1 35 d. The federation is governed by an active, voluntary
2 1 board, which exercises administrative control over the
2 2 federation.
2 3 e. The federation is not a charitable foundation.
2 4 f. The federation is registered with the secretary of
2 5 state's office.
2 6 Sec. 2. NEW SECTION. 331.326 CHARITABLE GIVING PAYROLL
2 7 DEDUCTION == COUNTY AND TOWNSHIP EMPLOYEES.
2 8 1. The county board of supervisors may authorize
2 9 deductions from the salaries or wages of county and township
2 10 employees of an amount specified by an officer or employee for
2 11 payment to an eligible charitable organization. The
2 12 authorization by an employee for deductions from the
2 13 employee's salary or wages shall be evidenced by a written
2 14 request signed by the employee directed to and filed with the
2 15 treasurer, or official in charge of the payroll system, of the
2 16 county and the treasurer or responsible official shall deduct
2 17 from the salary or wages of the employee the amount specified
2 18 for payment to the eligible charitable organization. The
2 19 request for the deduction may be withdrawn by the employee at
2 20 any time by filing a written notification of withdrawal with
2 21 the applicable treasurer or responsible official in charge of
2 22 the payroll system.
2 23 2. If a county board of supervisors authorizes deductions
2 24 from the salaries or wages of their employees for payment to
2 25 any eligible charitable organization, the board shall ensure
2 26 that an employee shall be permitted to authorize a deduction
2 27 to any eligible charitable organization.
2 28 3. For purposes of this section, "eligible charitable
2 29 organization" means a not=for=profit federation of health and
2 30 human services, social welfare, or environmental agencies or
2 31 associations that meets all of the following conditions:
2 32 a. The federation is tax exempt under section 501(c)(3) of
2 33 the Internal Revenue Code and contributions to the federation
2 34 are deductible under section 170 of the Internal Revenue Code.
2 35 b. The federation has had an office in this state for the
3 1 last five years.
3 2 c. The federation represents at least ten health and human
3 3 services, social welfare, or environmental agencies or
3 4 associations that are located in this state.
3 5 d. The federation is governed by an active, voluntary
3 6 board, which exercises administrative control over the
3 7 federation.
3 8 e. The federation is not a charitable foundation.
3 9 f. The federation is registered with the secretary of
3 10 state's office.
3 11 Sec. 3. NEW SECTION. 364.26 CHARITABLE GIVING PAYROLL
3 12 DEDUCTION == CITY EMPLOYEES.
3 13 1. The governing body of a city may authorize deductions
3 14 from the salaries or wages of city employees of an amount
3 15 specified by an employee for payment to an eligible charitable
3 16 organization. The authorization by an employee for deductions
3 17 from the employee's salary or wages shall be evidenced by a
3 18 written request signed by the employee directed to and filed
3 19 with the treasurer, or official in charge of the payroll
3 20 system, of the city and the treasurer or responsible official
3 21 shall deduct from the salary or wages of the employee the
3 22 amount specified for payment to the eligible charitable
3 23 organization. The request for the deduction may be withdrawn
3 24 by the employee at any time by filing a written notification
3 25 of withdrawal with the applicable treasurer or responsible
3 26 official in charge of the payroll system.
3 27 2. If the governing body of a city authorizes deductions
3 28 from the salaries or wages of city employees for payment to
3 29 any eligible charitable organization, the applicable governing
3 30 body shall ensure that an employee shall be permitted to
3 31 authorize a deduction to any eligible charitable organization.
3 32 3. For purposes of this section, "eligible charitable
3 33 organization" means a not=for=profit federation of health and
3 34 human services, social welfare, or environmental agencies or
3 35 associations that meets all of the following conditions:
4 1 a. The federation is tax exempt under section 501(c)(3) of
4 2 the Internal Revenue Code and contributions to the federation
4 3 are deductible under section 170 of the Internal Revenue Code.
4 4 b. The federation has had an office in this state for the
4 5 last five years.
4 6 c. The federation represents at least ten health and human
4 7 services, social welfare, or environmental agencies or
4 8 associations that are located in this state.
4 9 d. The federation is governed by an active, voluntary
4 10 board, which exercises administrative control over the
4 11 federation.
4 12 e. The federation is not a charitable foundation.
4 13 f. The federation is registered with the secretary of
4 14 state's office.
4 15 EXPLANATION
4 16 This bill provides that a school district, city, or county
4 17 can authorize deductions from the wages of school district,
4 18 county, and city employees for payment to an eligible
4 19 charitable organization. If a school district, county, or
4 20 city authorizes payroll deductions, the bill provides that an
4 21 employee shall be permitted to authorize a deduction to any
4 22 eligible charitable organization. The bill provides that the
4 23 authorization by an employee for a payroll deduction shall be
4 24 by a written request signed by the employee directed to and
4 25 filed with the treasurer or official in charge of the payroll
4 26 system. The bill provides that the request for the deduction
4 27 may be withdrawn at any time by filing a written notification
4 28 of withdrawal. The bill defines an eligible charitable
4 29 organization as a not=for=profit federation of health and
4 30 human services, social welfare, or environmental agencies or
4 31 associations that is tax exempt under section 501(c)(3) of the
4 32 Internal Revenue Code, has had an office in Iowa for the last
4 33 five years, represents at least 10 health and human services,
4 34 social welfare, or environmental agencies or associations that
4 35 are located in this state, is governed by an active, voluntary
5 1 board, is not a charitable foundation, and is registered with
5 2 the secretary of state's office.
5 3 LSB 2087SV 81
5 4 ec:rj/pj/5