House
Study
Bill
107
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
DEPARTMENT
OF
EDUCATION
BILL)
A
BILL
FOR
An
Act
striking
certain
reporting
requirements
related
to
1
nonprofit
school
organizations
established
by
school
2
districts.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
279.62,
Code
2021,
is
amended
to
read
as
1
follows:
2
279.62
Nonprofit
school
organizations.
3
The
board
of
directors
of
a
school
district
may
take
action
4
to
adopt
a
resolution
to
establish,
and
authorize
expenditures
5
for
the
operational
support
of,
an
entity
or
organization
for
6
the
sole
benefit
of
the
school
district
and
its
students
that
7
is
exempt
from
federal
income
taxation
under
section
501(c)(3)
8
of
the
Internal
Revenue
Code.
The
entity
or
organization
9
shall
reimburse
the
school
district
for
expenditures
made
by
10
the
school
district
on
behalf
of
the
entity
or
organization.
11
Prior
to
establishing
such
an
entity
or
organization,
the
board
12
of
directors
shall
hold
a
public
hearing
on
the
proposal
to
13
establish
such
an
entity
or
organization.
Such
an
entity
or
14
organization
shall
maintain
its
records
in
accordance
with
15
chapter
22
,
except
that
the
entity
or
organization
shall
16
provide
for
the
anonymity
of
a
donor
at
the
written
request
17
of
the
donor.
The
board
of
directors
of
a
school
district
18
shall
annually
report
to
the
department
of
education
and
to
19
the
local
community
the
administrative
expenditures,
revenues,
20
and
activities
of
the
entity
or
organization
established
by
21
the
school
district
pursuant
to
this
section
.
The
department
22
shall
include
in
its
annual
condition
of
education
report
a
23
statewide
summary
of
the
expenditures
and
revenues
submitted
in
24
accordance
with
this
section
.
25
EXPLANATION
26
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
27
the
explanation’s
substance
by
the
members
of
the
general
assembly.
28
Code
section
279.62
authorizes
a
school
district
to
29
establish,
and
authorize
expenditures
for
the
operational
30
support
of,
an
entity
or
organization
for
the
sole
benefit
31
of
the
school
district
and
its
students
that
is
exempt
from
32
federal
income
taxation
under
section
501(c)(3)
of
the
Internal
33
Revenue
Code.
The
board
of
directors
of
the
school
district
34
is
required
to
annually
report
to
the
department
of
education
35
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and
to
the
local
community
the
administrative
expenditures,
1
revenues,
and
activities
of
the
entity
or
organization,
and
the
2
department
is
required
to
include
a
summary
of
such
information
3
in
its
annual
condition
of
education
report.
This
bill
strikes
4
the
requirement
that
the
school
district
annually
report
to
the
5
department
of
education
and
the
requirement
that
the
department
6
include
a
summary
of
such
information
in
its
annual
report.
7
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