Iowa Administrative Code

4.17(1) Reporting of all in-kind contributions; chronological listing. The committee shall report the amounts of all in-kind contributions that are accepted by the committee during the reporting period in chronological order by the date on which the contribution is received. 4.17…

4.18(1) Reporting of monetary loans (not debts and obligations for goods and services). The committee shall report all loan activity made to or repaid by the committee during the reporting period. This applies to any loan of money that is deposited into the committee’s accounts. …

4.19(1) Reporting consultant expenditures. A committee that enters into a contract with a consultant for future or continuing performance shall be required to report expenditures made to the consultant and the nature of the performance of the consultant that is expected to be rec…

4.2(1) Committee’s full name required. The statement of organization shall include the full name of the committee. A committee using an abbreviation or acronym as part of the committee name shall provide with the statement of organization a written explanation of the full word or…

4.20(1) Ongoing inventory. Equipment, supplies, or other materials purchased with campaign funds or received in kind are campaign property. Campaign property, other than consumable campaign property, with a value of $500 or more when acquired by the committee shall be listed on t…

expenditure committee, or a sole individual filing Form IE-I may be required to submit a copy of a bank statement including a reconciliation to justify outstanding checks and other discrepancies between the ending balance on the bank statement and the ending balance on a statemen…

4.22(1) Board staff will review and audit each disclosure report. The board may contact other parties to verify the accuracy and completeness of the reports. The board may contact a representative of the committee and other parties to determine the authenticity of information pro…

amend a previously filed statement of organization, disclosure report, or notice of dissolution. To amend a previously filed statement, report, or notice, the committee shall file an amended document on the approved form and shall designate on the form in the space provided, if a…

4.24(1) Reporting requirements. Pursuant to Federal Election Commission Advisory Opinion 2004-28, the board will permit a state statutory political committee (state party committee) to receive contributions from corporations, insurance companies, and financial institutions when t…

4.25(1) Expenses that may be paid from campaign funds for campaign purposes include but are not limited to the following items, so long as the items are for the sole purpose of promoting or enhancing the candidacy of the candidate: a. Electronic media advertising, such as radio, …

4.26(1) Transfer of assets between different candidates. A candidate’s committee may transfer an asset to a candidate’s committee established by a different candidate so long as the recipient committee pays the transferring committee the fair market value of the asset and the tra…

4.27(1) Filing of independent expenditure statement. Any person except a candidate, a committee filing a statement of organization, a federal committee, or an out-of-state committee that makes one or more independent expenditures in excess of $1,000 in the aggregate shall file Fo…

4.28(1) Prohibition. A foreign national shall not, directly or indirectly, make a contribution to a candidate or to a committee organized under Iowa Code chapter 68A. Foreign nationals are also prohibited from making independent expenditures in relation to any state or local elec…

a candidate or political committee if all of the following conditions exist: 4.29(1) The decision to contribute is made knowingly and voluntarily by the minor; 4.29(2) The funds, goods, or services contributed are owned or controlled exclusively by the minor, such as income earne…

4.3(1) Committee purpose. An organized committee shall identify the purpose of the committee on the statement of organization. The purpose shall be indicated in part by designating the committee as one of the following types of committees: a. A candidate’s committee for a statewi…

notice to contributors. 4.30(1) Anonymous contributions in excess of $25 prohibited. No person shall make a contribution in excess of $25 to a committee without providing the person’s name and address to the committee. 4.30(2) Escheat to the state. Any contribution in excess of $…

4.31(1) Prohibition on contributions in the name of another. A contribution to a committee by a trustee solely in the name of the trust constitutes a contribution in the name of another person prohibited by Iowa Code section 68A.502 unless the recipient committee publicly disclos…

4.32(1) Definition. Iowa committees may receive contributions from committees organized outside Iowa provided the out-of-state committee complies with either subrule 4.32(2) or 4.32(3). For purposes of this rule, “out-of-state committee” means a committee that is registered with …

committee is permitted to receive a contribution that is earmarked to be donated to another committee. A political committee or political party committee receiving and transferring an earmarked contribution is required to list on its disclosure report the name of the contributor …

is filing reports with the Internal Revenue Service, the 527 committee will be deemed in compliance with Iowa Code section 68A.401A. The board will then share a link on its website to the reports filed with the Internal Revenue Service or otherwise post the Internal Revenue Servi…

contributor filing Form DR-OTC. 4.35(1) Form DR-OTC. A permanent organization that makes a one-time contribution in excess of $1,000 to a committee may, in lieu of filing a statement of organization, disclosure reports, and a notice of dissolution, file Form DR-OTC. The following…

withdrawals from committee funds, shall be by check, debit card, or credit card. Cash withdrawals and “petty cash” accounts are not permitted. If a fundraising activity necessitates a cash drawer, the committee may issue a check payable to the committee treasurer or chairperson r…

4.37(1) Copies of reports. A committee shall preserve a copy of every report it files for at least three years following the filing of the report. 4.37(2) Supporting documentation. a. The documentation that supports a committee’s disclosure report shall be preserved by the commit…

4.38(1) Required content. Published material that expressly advocates for or against a clearly identified candidate or ballot issue shall contain a statement identifying the person paying for the published material. This statement is referred to as the “attribution statement.” 4.…

multiple pages. 4.39(1) Items exempted from requirement. The requirement to place a “paid for by” attribution statement does not apply to the following: a. Editorials or news articles of a media organization that are not paid advertisements. b. Small items upon which the inclusio…

4.4(1) Committee officers. The committee shall disclose on the statement of organization the name, mailing address, and telephone number of each officer the committee is required to appoint. Each candidate’s committee shall appoint a treasurer who shall be an Iowa resident and at…

publication of news, articles of opinion, and features available to the general public, including by paid subscription, that does not require membership in or employment by a specific organization. This rule is intended to implement Iowa Code section 68A.405. [ARC 0235D, IAB 4/29…

4.41(1) Administrative resolution. In an effort to informally resolve apparent violations of the requirement to place a “paid for by” attribution statement, the board may order administrative resolution of the matter. The board may direct the person responsible for placing the or…

DIVISION IV CORPORATE POLITICAL ACTIVITY

4.44(1) The prohibition on corporate political activity does not apply to any of the following: a. An LLC, LLP, or any other organization that does not file articles of incorporation and is not owned in whole or in part by a corporation. b. Monetary or in-kind campaign contributi…

entity from soliciting eligible members to join or contribute to its own corporate-sponsored PAC. This rule is intended to implement Iowa Code section 68A.503. [ARC 0235D, IAB 4/29/26, effective 6/3/26]

4.44(2), the following are permissible political activities by corporations. 4.47(1) Purchase or rental of office facility. A candidate’s committee or any other committee that expressly advocates the election or defeat of a candidate may purchase or rent property belonging to a c…

4.48(1) Media exception inapplicable. The owner, publisher, or editor of a sham newspaper is not entitled to the exceptions for media organizations provided in Iowa Code chapter 68A. 4.48(2) Factors. In determining whether or not a publication is entitled to the press exception, …

corporate officers or of individuals employed or associated with a corporate entity and shall not abridge the free-speech rights and privileges of individuals. This rule is intended to implement Iowa Code section 68A.503. [ARC 0235D, IAB 4/29/26, effective 6/3/26]

financial institution, account name; notice to treasurer. 4.5(1) Segregation and deposit of funds. All committee funds shall be maintained in a financial institution and shall be segregated from any other funds held by a candidate, officer, member, or associate of the committee. …

contribution reporting inapplicable. 4.51(1) Exception to corporate contribution ban. The prohibition on corporate campaign contributions does not apply to incorporated media organizations that host candidate debates as described in this rule. 4.51(2) “Media organization” defined…

4.52(1) Corporate payroll deductions. For purposes of Iowa Code section 68A.503, the administrative functions performed by a corporation (profit or nonprofit corporation, including but not limited to a bank, savings and loan institution, credit union, or insurance company) to mak…

of Iowa Code chapter 68A, the following definitions apply. 4.53(1) In-kind contribution. “In-kind contribution” means the provision of any good or service to a committee without charge or at a charge that is less than the usual and normal charge for such good or service. If a goo…

4.54(1) Conditions to dissolve. A committee shall not dissolve until all loans and debts are paid, forgiven, or transferred, and the remaining funds in the committee’s campaign account are distributed according to Iowa Code sections 68A.302 and 68A.303 and rule 351—4.25(68A,68B).…

4.55(1) Statement of dissolution. A statement of dissolution (Form DR-3) shall be filed after the committee terminates its activity, disposes of its funds and assets, and has discharged all of its loans and debts. 4.55(2) Time of filing. A committee seeking to dissolve shall file…

DIVISION VII CIVIL PENALTIES FOR LATE REPORTS

4.59(1) Administrative resolution. In administrative resolution of violations for late-filed disclosure reports, the board shall assess and collect monetary penalties. The board shall notify any person assessed a penalty of the amount of the assessment and the person’s ability to…

organization for new office sought. 4.6(1) Amendment within 30 days. If there is a change in any of the information disclosed on a statement of organization, the committee shall file an amended statement within 30 days of the change. 4.6(2) New office sought. A candidate who file…

circumstances that prevented the timely filing of a report, the person may petition to the board for waiver of the penalty. A person seeking a waiver must submit the request to the board within 30 days of receiving a civil penalty assessment order. The board will review the petit…

4.61(1) Request. If the person accepts administrative resolution of a matter through the payment of an assessed penalty, the matter shall be closed. If the person chooses to contest the board’s decision to deny the request or grant a partial waiver of an assessed penalty, the per…

4.62(1) Where payment made. Checks shall be made payable to “State of Iowa” and sent to the board’s office for transfer to the office of the treasurer of state, which shall deposit the check into the general fund. 4.62(2) Who may make payment. Payment may be made from funds of a …

4.63(1) Reports filed electronically. For purposes of the board’s jurisdiction, all reports will be filed electronically using the designated electronic filing system. 4.63(2) Accommodations. Those who require assistance completing their electronic filings may contact the board’s…

activity. 4.7(1) Disclosure reporting required. Every committee that has filed a statement of organization under Iowa Code section 68A.201 and rule 351—4.1(68A,68B), has exceeded the financial activity threshold set out in Iowa Code section 68A.102(5) or 68A.102(18) prior to the …