CHAPTER 43EMPLOYEE PAYROLL DEDUCTIONS FOR CHARITABLE ORGANIZATIONS[Prior to 12/17/86, Comptroller, State Ch 3][Prior to 5/12/04, see 701—Ch 203]1143.1(70A) General provisions. The state of Iowa may extend to eligible charitable organizations the right to receive contribution deductions from state employees upon presentation of payroll deduction authorization cards signed by the state employees.1143.2(70A) Qualifications. To qualify to receive contributions an organization must: 43.2(1) Be eligible to receive contributions which may be deducted on the contributor’s Iowa individual income tax return. 43.2(2) Have 100 or more eligible state officers and employees participating for any payroll system as set forth in rule 11—43.5(70A).Related ARC(s): 4134C1143.3(70A) Enrollment period. The enrollment period shall be designated by the charitable organization. 43.3(1) Employees will be provided a list of qualified organizations at least semiannually. 43.3(2) Reserved.1143.4(70A) Certification. In order to qualify as a “charitable organization” under the terms of this program, each organization must file an annual certification with the administrator of the payroll system. The certification must show: 43.4(1) That the organization is eligible to receive contributions as defined in 11—43.1(70A). 43.4(2) That the organization has met the requirements for tax deduction and number of participants as defined in subrule 43.2(2).1143.5(70A) Payroll system. A payroll system for the purpose of this chapter is the following:
- State of Iowa centralized.
- Department of transportation.