House
File
45
-
Introduced
HOUSE
FILE
45
BY
OSMUNDSON
A
BILL
FOR
An
Act
relating
to
special
registration
plates
displaying
a
1
decal
of
a
nonprofit
veterans’
organization.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1088YH
(4)
90
th/ns
H.F.
45
Section
1.
Section
321.34,
subsection
13,
paragraph
b,
1
subparagraph
(1),
subparagraph
division
(c),
Code
2023,
is
2
amended
to
read
as
follows:
3
(c)
The
organization
is
a
nonprofit
corporation
which
is
4
exempt
from
federal
income
taxation
under
section
501(c)(3)
or
5
501(c)(19)
of
the
Internal
Revenue
Code
and
is
organized
under
6
the
laws
of
this
state
or
authorized
to
do
business
within
this
7
state.
8
EXPLANATION
9
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
10
the
explanation’s
substance
by
the
members
of
the
general
assembly.
11
Under
current
law,
the
department
of
transportation
(DOT)
is
12
authorized
to
issue
special
registration
plates
with
a
space
13
to
display
an
organization
decal.
The
DOT
does
not
issue
the
14
organization
decal.
Instead,
the
organization
is
responsible
15
for
producing,
administering,
and
issuing
the
decal.
16
An
organization
must
submit
an
application
to
the
DOT
17
for
approval
to
issue
a
decal.
An
application
must
include
18
proof
of
eligibility
to
issue
the
decal,
a
color
copy
of
the
19
completed
decal
design,
a
clear
and
concise
explanation
of
20
the
purpose
of
the
decal,
all
eligibility
requirements
for
21
purchasing
the
decal,
and
the
fees
to
be
charged
for
the
decal.
22
To
qualify
for
approval,
the
primary
activity
or
interest
23
of
the
organization
must
serve
the
community,
contribute
to
24
the
welfare
of
others,
and
cannot
be
discriminatory
in
its
25
purpose,
nature,
activity,
or
name;
the
name
and
purpose
of
the
26
organization
cannot
promote
any
specific
product
or
brand
name
27
that
is
provided
for
sale;
and
the
organization
is
required
to
28
be
a
nonprofit
corporation
which
is
exempt
from
taxation
under
29
section
501(c)(3)
of
the
Internal
Revenue
Code
and
organized
30
under
Iowa’s
laws
or
authorized
to
do
business
within
Iowa.
31
This
bill
authorizes
an
organization
which
is
exempt
under
32
section
501(c)(19)
of
the
Internal
Revenue
Code
to
apply
33
for
approval
to
issue
an
organization
decal.
To
be
exempt
34
under
section
501(c)(19),
an
organization
must
be
a
post
or
35
-1-
LSB
1088YH
(4)
90
th/ns
1/
2
H.F.
45
organization
of
past
or
present
members
of
the
United
States
1
armed
forces,
an
auxiliary
unit
or
society
of
such
post
2
or
organization,
or
a
trust
or
foundation
for
such
post
or
3
organization.
4
-2-
LSB
1088YH
(4)
90
th/ns
2/
2