These provisions provide that a candidate's election committee must file disclosure reports of campaign contributors, amounts contributed, and amounts disbursed. See Iowa Code Sec. The first report is due five days prior to the election. See Iowa Code Sec. Additionally, monthly reports are required until the committee is dissolved.
All reports are available to the public and are preserved for five years from the date of filing.
See Iowa Code Sec. Carter was convicted by a jury on the theory that he aided and abetted in failing to file the reports. The district court sentenced Carter to ninety days in the county jail but suspended all but five days of his sentence subject to the terms of probation set by the court. One of those conditions required Carter to file the finance disclosure reports. Carter told the district court that he would not file the reports.