1. A political organization that is required to file reports with the internal revenue service, pursuant to 26 U.S.C. § 527, shall file a report with the board if that organization does both of the following:

 a. Creates or disseminates a communication of issue advocacy in this state.
 b. Receives or expects to receive twenty-five thousand dollars or more in gross receipts in any taxable year.

Terms Used In Iowa Code 68A.401A

  • Board: means the Iowa ethics and campaign disclosure board established under section 68B. See Iowa Code 68A.102
  • Candidate: means any individual who has taken affirmative action to seek nomination or election to a public office and shall also include any judge standing for retention in a judicial election. See Iowa Code 68A.102
  • Clearly identified: means that a communication contains an unambiguous reference to a particular candidate or ballot issue, including but not limited to one or more of the following:
     a. See Iowa Code 68A.102
  • Contribution: means :
     (1) A gift, loan, advance, deposit, rebate, refund, or transfer of money or a gift in kind. See Iowa Code 68A.102
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Person: means , without limitation, any individual, corporation, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, labor union, or any other legal entity. See Iowa Code 68A.102
  • Rule: includes "regulation". See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • year: means twelve consecutive months. See Iowa Code 4.1
 2. A report required under this section shall contain the following information:

 a. The amount, date, and purpose of each expenditure made to a person if the aggregate amount of expenditures to such person during the calendar year equals or exceeds five hundred dollars and the name and address of the person, and, in the case of an individual, the occupation and name of employer of the individual.
 b. The name and address, and, in the case of an individual, the occupation and name of employer of such individual, of all contributors which contributed an aggregate amount of two hundred dollars or more to the organization during the calendar year and the amount and date of the contribution.
 3. The board shall by rule establish a procedure for the filing of reports required by this section. To the extent practicable the reporting periods and filing due dates shall be the same as set out in 26 U.S.C. § 527(j)(2).
 4. The term “issue advocacy” means any print, radio, televised, telephonic, or electronic communication in any form or content, which is disseminated to the general public or a segment of the general public, that refers to a clearly identified candidate for the general assembly or statewide office.
 5. The penalty set out in section 68A.701 does not apply to a violation of this section. The penalties for a violation of this section are as set out in section 68B.32D.
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