Source: https://ethics.iowa.gov/other-resources/brochures
Timestamp: 2020-08-13 10:55:26
Document Index: 699980695

Matched Legal Cases: ['§ 68', '§ 68', '§68', '§ 2', '§ 8', '§ 16', '§ 20', '§ 80', '§ 80', '§ 86', '§ 97', '§ 99', '§ 123', '§ 217', '§ 307', '§ 421', '§ 421', '§ 474', '§ 475', '§ 904']

Brochures | Iowa Ethics & Campaign Disclosure Board
Overview of the Board's Web Reporting System
Overview of Iowa's Campaign Finance Laws for Candidates
Below are brochures provided by the Board that contain helpful information regarding reporting requirements and compliance with Iowa Code 68A and 68B.
Effective January 1, 2016, every committee must file an original or amended DR-1 electronically using the Board’s web reporting system,i which can be found here: https://webapp.iecdb.iowa.gov/Default.aspx.
New Committees Filing Before Reaching Financial Threshold:
A permanent organization (such as a business, association, or other person that is not an individual) that makes one campaign contribution in excess of $1,000 in a calendar year may file Form DR-OTC in lieu of registering a committee and filing campaign reports. A permanent organization that makes more than one campaign contribution in a calendar year that in the aggregate exceeds $1,000 is required to organize and register a political committee, file disclosure reports, and, upon completion of activity, file a notice of dissolution. A Form DR-OTC may be filed using the Board’s web reporting system: https://webapp.iecdb.iowa.gov/Default.aspx.
An out-of-state or federal PAC making a contribution in excess of $50 to an Iowa committee is required to electronically file a Verified Statement of Registration (VSR). A VSR may be filed using the Board’s web reporting system: https://webapp.iecdb.iowa.gov/Default.aspx.
The Board encourages all prospective campaign committees to contact the Board’s staff if they have any questions or concerns. The Board’s telephone number is (515) 281-4028.
iIowa Code § 68A.401, as amended by 2015 Iowa Acts, chapter 54, sections 7-8.
Iowa Administrative Code r. 351—4.11.
Iowa Administrative Code r. 351—4.6(2)
Iowa Administrative Code r. 351—4.35.
Iowa Code § 68A.402(9).
Iowa Code §68A.201A.
registering_a_committee.pdf
In order to remove confusion surrounding the procedure for the dissolution (closing) of a campaign committee, the Board issues this opinion.
A committee will not be deemed dissolved and will continue to be responsible for filing campaign reports until all of these steps have been completed.
Committees Involved in State Elections:
Resolve all outstanding loans, debts, and obligations.
Dispose of all campaign property valued over $100.
Spend all remaining campaign funds.
File a final campaign report disclosing the final committee transactions.
File a final campaign account bank statement disclosing the final committee transactions.
File a Notice of Dissolution (Form DR-3) within 30 days of closing the committee.
A committee that dissolves will still be responsible for addressing any disclosure issues that are raised after the Board’s staff audits the committee’s campaign reports.
Committees Involved in County, City, School, or Other Political Subdivision Elections:
A committee that dissolves will still be responsible for addressing any disclosure issues that are raised after the Board’s staff audits the committee’s campaign reports. In addition, a committee involved in a county, city, school, or other political subdivision election is required to file a final committee bank statement if requested to do so by the Board.1
In closing, as a campaign committee is not deemed dissolved and will continue to have filing responsibilities under the law until all required steps are undertaken, the Board encourages all committees to review the requirements for committee dissolution in Iowa Code section 68A.402B and the Board’s rules in 351—4.54 and 351—4.55.
1 See Board rule 351—5.55(5).
dissolving_committee.pdf
paid_for_by_attribution_statement.pdf
"Candidate's committee" is the campaign committee of a judge standing for election or any candidate for public office, including candidates for statewide office, general assembly, county office, city office, school board, and other political subdivision elective office. "Ballot issue committee" is a committee that is involved only in the advocacy of a question placed before the voters in a referendum. Ballot issue committees are also "political committees" (PACs). "Statutory committee" is the state parties and the county central committees (political party committees). A "political committee" is a "political action committee" (PAC).
All committees may accept checks or cash from individuals. Contributions such as goods or services paid for by individuals and donated to the committee may also be accepted (reported as in-kind contributions).
All committees may accept contributions from PACs.
All committees may accept contributions from political party committees, and political party committees may accept contributions from candidates' committees and other committees.
Registered Iowa lobbyists and PACs are prohibited from making contributions to committees for General Assembly and Statewide candidates during the period of time the legislature is in session. This prohibition extends for an additional 30 days after session to the Governor and gubernatorial candidates.
EXCEPTIONS: General Assembly candidates in a special election held during the legislative session MAY accept contributions for a limited period of time from lobbyists and political committees. However, elected state officials may not solicit contributions from them during this period of time. Elected state officials who are seeking federal office may accept contributions to their federal campaign accounts during session from lobbyists and PACs. See Iowa Code section 68A.504 for further guidance.
A candidate's committee is prohibited from making contributions to or accepting contributions from another candidate's committee. In addition, a candidate's committee is prohibited from making contributions to PACs.
Gambling licenses are obtained from the Iowa Department of Inspections and Appeals, Lucas State Office Building, Des Moines, Iowa 50309, 515-281-6848. Licenses must be obtained in advance of the event. NOT ALL COMMITTEES ARE ELIGIBLE TO OBTAIN A GAMBLING LICENSE.
Gambling licenses cannot be loaned to or used by any committee or organization except the entity to which it was originally issued.
Iowa Code chapter 68A and the Board's rules in 351-Chapter 4 has further guidance on fundraising.
campaign_fundraising_guidelines.pdf
Guide for Legislative Candidate Committees
Any legislative candidate who receives contributions (including loans), makes expenditures (including personal funds), or incurs indebtedness in excess of $1000 in a calendar year must organize and register a committee by filing a statement of organization (DR-1) [68A.201]. Remember that a debt is incurred when an item is ordered, not when the bill is received. The statement must be filed within 10 days of crossing the $1000 threshold.
All registered candidate committees are required to file Disclosure Reports on scheduled due dates [68A.402]. A Disclosure Report is a DR-2, Summary Page and a statement of contributions received, expenditures made, and indebtedness incurred (see CONTENTS OF A DISCLOSURE REPORT below).
If a committee, after having filed a Statement of Organization (DR-1) or one or more disclosure reports, determines that it will no longer receive contributions or make disbursements, the committee shall notify the Board within thirty days following such dissolution or determination by filing a Statement of Dissolution (DR-3) [68A.402B].
1. Every candidate committee shall appoint a treasurer who shall be an Iowa resident that has reached the age of majority. Every candidate committee shall maintain all of the committee's funds in bank accounts in a financial institution located in Iowa [68A.203(1)].
2. The treasurer shall deposit all funds within seven days of receipt by the treasurer in an account maintained by the committee. A person, other than a candidate or committee officer, who receives contributions on behalf of the committee shall deliver the funds to the treasurer within fifteen calendar days of the date of the contribution [68A.203(2)].
3. A candidate and the candidate's committee shall use campaign funds only for campaign purposes, educational and other expenses associated with the duties of office, or constituency services, and shall not use campaign funds for personal expenses or benefit [68A.302 and administrative rule 351-4.25].
* Contributions in the name of another [68A.502]
*Contributions during regular legislative session (see below) [68A.504]
After registering and organizing a committee due to crossing the $1,000 threshold, campaign disclosure reports are due on regularly scheduled reporting dates [68A.402]. Click here for reporting due dates for Statewide & General Assembly candidates.
Schedule A - Contributions: Include all money received (dates, names/addresses, amounts, and relationships as applicable). Include PAC I.D. number.
Schedule B - Expenditures: Include all expenditures (dates, names/addresses, purpose, and amount as applicable).
Schedule D - Incurred Indebtedness: Include all debts incurred, but not paid at end of reporting period.
Schedule H - Campaign Property: Ongoing records of equipment, supplies and materials purchased with campaign funds or received in-kind with an initial value of $500 or more. This will continue to be listed with the current residual value until it falls under $100.
*NOTE: All Schedules must list complete name and address of contributors in excess of $25 in a calendar year, and of expenditures of $5 or more {68A.402A(1)].
*NOTE: A candidate's committee shall submit a copy of a campaign 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 campaign statement or report when requested to do so by the Board [Administrative rule 351-4.21].
REPORTING OF CONTRACTS WITH "CONSULTANTS"
RECEIVING CONTRIBUTIONS FROM COMMITTEES OUTSIDE IOWA
Out-of-state and federal PACs that make contributions to you in excess of $50 are required to file a Verified Statement of Registration (VSR) with the Board. You may want to contact these committees when they make contributions to you and remind them they have separate filing responsibilities with the Board {68A.201A].
CONTRIBUTIONS DURING LEGISLATIVE SESSION PROHIBITED
A lobbyist or political committee, other than a state statutory political committee, county statutory political committee, or a national political party, shall not contribute to, act as an agent or intermediary for contributions to, or arrange for the making of monetary or in-kind contributions to the campaign of an elected state official, member of the general assembly, or candidate for state office on any day during the regular legislative session and, in the case of the governor or a gubernatorial candidate, during the thirty days following the adjournment of a regular legislative session allowed for the signing of bills [68A.504].
EXCEPTIONS: Contributions to candidates in a general assembly special election held or called during the legislative session are permitted, but only from the date that at least two candidates have been nominated through the day the election is held. Also, a state officeholder seeking federal office may receive such contributions when placed in the candidate's federal account [68A.504(2)].
DISCLOSURE REPORTING SUGGESTIONS
Be sure you know the correct name of PAC contributors. Do not list the corporate or sponsoring entity. List PAC ID numbers on Schedule A, including Out-of-State & Federal PACs. ID number lists are available on the Board's web site and within the Web Reporting System (WRS) for electronic filing.
Remember your reports are PUBLIC RECORDS, subject to review by your opponent, the media, and the general public.
Please see Chapter 68A and the Board's rules in 351-Chapter 4 for further guidance
guide_for_legislative_candidate_committees.pdf
Prohibited and Permitted Corporate Activity
For purposes of the disclosure law "corporate entities" means both non-profit and for-profit corporations, as well as "P.C.s" (professional corporations).
prohibited_and_permitted_corporate_activity.pdf
Guide for Statewide Candidate Committees
Any statewide candidate who receives contributions (including loans), makes expenditures (including personal funds), or incurs indebtedness in excess of $1000 in a calendar year must organize and register a committee by filing a statement of organization (DR-1) [68A.201]. Remember that a debt is incurred when an item is ordered, not when the bill is received. The statement must be filed within 10 days of crossing the $1000 threshold.
All registered candidate committees are required to file Disclosure Reports on scheduled due dates [68A.402]. A Disclosure Report is a DR-2 Summary Page and a statement of contributions received, expenditures made, and indebtedness incurred (see CONTENTS OF A DISCLOSURE REPORT below).
2. The treasurer shall deposit all funds within seven days of receipt by the treasurer in an account maintained by the committee. A person, other than a candidate or committee officer, who receives contributions on behalf of the committee shall deliver the funds to the treasurer within fifteen calendar days of the date of the contribution[68A.203(2)].
3. A candidate and the candidate's committee shall use campaign funds only for campaign purposes, educational and other expenses associated with the duties of office, or constituency services, and shall not use campaign funds for personal expenses or benefit. [68A.302 and administrative rule 351-4.25].
* Contributions from corporations, banks, credit unions, savings and loans, and insurance companies [68A.503]
After registering and organizing a committee due to crossing the $1000 threshold, campaign disclosure reports are due on regularly scheduled reporting dates [68A.402]. Click here for reporting due dates for Statewide & General Assembly candidates.
*NOTE: All Schedules must list complete name and address of contributors in excess of $25 in a calendar year, and of expenditures of $5 or more{68A.402A(1)].
Candidates have sole responsibility under the law for accurate and timely disclosure reports, so keep in touch with your treasurer.
guide_for_statewide_candidate_committees.pdf
Use of Campaign Funds for Meals
Iowa Code section 68A.302(1) provides that a candidate may use campaign funds for “campaign purposes, educational and other expenses associated with the duties of office, or constituency services, and shall not use campaign funds for personal expenses or personal benefit.” The statute then sets out a number of specific permissible and impermissible uses of campaign funds. Finally, the statute requires the Board to adopt rules “which list the items that represent proper campaign expenses.”
The following are examples of permissible disclosures on Schedule B of a candidate’s campaign disclosure report concerning expenditures for the purchase of meals:
1. Costs associated with fundraiser;
This opinion is not intended to be a laundry list of items. Rather, it is to provide both candidates and the Board’s staff with some common guidance. Candidates should also be aware that the more specific they are in disclosing transactions and how the transactions comply with the campaign laws, the less likely it will be that the Board’s staff will require additional information.
In closing, all candidates should review Iowa Code sections 68A.301, 68A.302, 68A.303, Board rule 351—4.25, and the Board’s advisory opinions on the use of campaign funds.
1. See IECDB Advisory Opinions 2000-09, 2000-10, and 2006-15.
2. The rationale behind this particular rule was that such meetings had the natural effect of enhancing the candidacy of the attendee.
3. Candidates have not always been precise or consistent in reporting transactions involving meals and the Board has been required to question the propriety of such expenditures. This forces candidates to prove that they discussed campaign business at a meal or in the alternative for the Board to prove that meals were not purchased for “campaign related purposes.” Thus, this has been a source of tension between candidates and the Board for some time.
use_of_campaign_funds_for_meals.pdf
The Board interprets the use of public moneys to include direct or indirect expenditure of funds by a governmental body, the use of any property, resource, or equipment owned by the governmental body, and utilization of staff time during regular working hours.
EXAMPLES OF PROHIBITED USES OF PUBLIC FUNDS
(unless exception above applies)
4. Office equipment owned by a governmental body, such as computer hardware, computer software, computer printers, typewriters, or calculators are prohibited.
7. Governmental bodies cannot use, or permit to be used by others, the postage meters or postage stamps that are the property of the governmental body for political mailings.
8. Mailing lists, databases, or other compilations prepared for a public purpose and owned by the governmental body cannot be provided (either free, or for a charge) for political purposes unless the lists, databases, or compilations are available to all members of the public for the same consideration. The governmental body may be asked to substantiate the public access to these materials.
Governmental bodies are invited to mail or fax suggested language for literature to the Iowa Ethics and Campaign Disclosure Board for advance guidance and advice. You may also submit your literature by email.
Persons in doubt about the use of public property or time of individuals should contact the Board with specific questions.
use_of_public_money_or_property_for_political_purposes.pdf
Questions and Answers - Political Action Committees
Any organization organized for the purpose of expressly advocating for or against candidates or a ballot issue and receives contributions, makes expenditures or incurs indebtedness in excess of $1000 in a calendar year.
Also, any permanent organization existing for some other purpose that temporarily becomes engaged in political activity and exceeds the same $1000 threshold to expressly advocate for or against candidates for Iowa public office or a ballot issue.
A PAC must register by filing the Statement of Organization (DR-1) within ten days of crossing the $1000 threshold mentioned above. The PAC then files full disclosure reports on the following due dates until it dissolves:
Reports must be filed electronically at or before 4:30 pm of the due date through the Board's Web site. If a due date falls on a weekend or holiday the report deadline is extended to the next working day.
State Political Committee (State PAC)
Due Date Covering Period of Report
January 19 (next calendar year) October 15 through December 31 of election year
January 19 (next calendar year) July 1 through December 31
County Political Committee (County PAC)
January 19 Covering January 1 through December 31 of preceding year.
City Political Committee (City PAC)
Five days before primary election Date of initial activity through ten days before primary election
Five days before general election Nine days before primary election through ten days before general election
Five days before runoff election* Nine days before the general election through ten days before runoff election
January 19 (next calendar year) Cutoff date from previously filed report through December 31
*If a runoff election is held.
Non Election Year
January 19 (next calendar year) January 1 through December 31 of nonelection year
School Board or Other Political Subdivision Political Committee (School Board or Other Local PAC)
Five days before election Date of initial activity through ten days before election
January 19 (next calendar year) Nine days before election through December 31
Statewide or Local Ballot Issue Committee (Ballot Issue PAC)
Five days before election Date of initial activity or previous report through ten days before election
May 19 Date of initial activity or previous report through May 14
July 19 Date of initial activity or previous report through July 14
October 19 Date of initial activity or previous report through October 14
IS A PAC REQUIRED TO HAVE A SEPARATE BANKING ACCOUNT?
The PAC treasurer, a person of majority age, is required to deposit funds within seven days of receipt. The law requires that either the treasurer be an Iowa resident or the banking account be in an Iowa financial institution. The name on the PAC banking account and on the PAC checks MUST be the same as the official registered name of the PAC as shown on the Statement of Organization.
PROHIBITED CONTRIBUTIONS TO PACS
A PAC that supports candidates may not accept any contributions from corporations (profit or nonprofit), banks, savings and loan associations, or credit unions.
EXCEPTION: A PAC is allowed to use its corporate sponsor's funds and property for the true administrative costs of the PAC such as printing of stationery, salary for staff who administer the PAC, and postage to solicit contributions. However, a PAC must report these items as corporate in kind contributions to the PAC on Schedule E. A PAC also is prohibited from accepting anonymous contributions in excess of $25, or contributions in the name of another person. See Board rules 351-4.44 through 4.52 for further guidance on the ability of corporations to become involved with PAC's that advocate for or against candidates.
Some PACs deliver checks to candidates, rather than mailing them. Be sure that the contribution is delivered to the candidate within 15 days of the date of the check.
PACs cannot obtain gambling licenses. Sometimes the nonprofit sponsor of a political action committee can obtain a gambling license. But if the sponsor is incorporated, it is prohibited from transferring funds from the gambling activity to its PAC.
Any published political advertising to support a candidate or political committee must show the name and address of the person paying for the material. If a registered PAC is paying for the material, the attribution includes the words "paid for by" and the name of the PAC. If the PAC is not registered, then the full name, address, and the name of an officer is required.
questions_and_answers_-_political_action_committees.pdf
Guide for Out-of-State Committees
Yes. Iowa committees may accept contributions from persons who live outside the state of Iowa. The name and address of the contributor needs to be reported. Iowa committees are permitted to accept contributions from political committees (PACs) and party committees that are organized in other jurisdictions if the non-Iowa committee has met the filing requirements of Iowa law. The fair market value purchase of an item from an Iowa committee does NOT constitute a reportable contribution (see IECDB Advisory Opinion 2008-05).
WHAT ARE THE FILING REQUIREMENTS FOR NON-IOWA COMMITTEES?
(1) Have registered with the Iowa Ethics and Campaign Disclosure Board by filing a Statement of Organization and full disclosure reports. The out-of-state committee must have all of its funds in a separate banking account in an Iowa financial institution or have named an Iowa resident as treasurer.
(2) Be registered and filing full disclosure reports with the FEC or another state disclosure agency and file a Verified Statement Registration (VSR) with the Board. The other state must have reporting requirements that are substantially similar to Iowa's, especially with regard to prohibiting direct or indirect corporate contributions. If the committee is registered and reporting in another jurisdiction but the other state's laws are not substantially similar, contact the Board office for instructions. A 527 committee is not permitted to contribute to an Iowa committee.
WHAT INFORMATION IS DISCLOSED ON THE VSR?
1. The complete name, mailing address and telephone number of the non-Iowa committee.
2. The name, address and telephone number an Iowa resident who could accept legal service on behalf of the non-Iowa committee. This does not have to be an employee or associate of the out-of-state committee, but simply an Iowan who agrees to accept this responsibility in the unlikely event of a legal problem. It can be someone with the recipient committee.
Iowa Code section 68A.203(2) and rule 351-4.32 require the contribution to be rendered to the Iowa committee's treasurer within 15 days of the date of the contribution.
HOW SOON AFTER ISSUANCE MUST A VSR BE SENT TO THE BOARD?
Iowa Code section 68A.203(2) and rule 351-4.32 require the VSR to be filed with the Iowa Ethics & Campaign Disclosure Board within 15 days of the date of the check.
CAN OUT-OF-STATE COMMITTEES CONTRIBUTE TO IOWA COMMITTEES DURING THE IOWA LEGISLATIVE SESSION?
Iowa Code 68A.504 prohibits a "political committee" (PAC) from making contributions to a statewide or general assembly candidate during the legislative session. This prohibition extends for an additional 30 days after session to the Governor and gubernatorial candidates.
EXCEPTIONS: An elected state official who is seeking federal office may accept such contribution into his or her federal campaign account. A candidate for state office who has filed nomination papers for an office for which a special election is held during the regular legislative session may accept such contributions for a specified period of time. If an out-of-state committee intends to make such a contribution, it should contact the Board.
guide_for_out-of-state_committees.pdf
Guide for Executive Branch Lobbyists
It is important to remember that the lobbying laws in Iowa Code chapter 68B distinguish between individuals that lobby the general assembly and individuals that lobby the various state offices, departments, and agencies that make up the executive branch. Both branches have their own registration requirements and applicable rules.
Individuals that meet the definition of "lobbyist" in 68B.2(13)"a" by encouraging the passage, defeat, approval, veto, or modification of legislation, a rule, or an executive order by a state agency or any statewide elected official are "executive branch lobbyists."
It is important to look at Iowa Code section 68B.2(13)"b" and rule 351-8.3 that set out several examples of individuals who are not considered "lobbyists" under the law.
Executive branch lobbyists must file a registration form prior to engaging in lobbying activity (68B.36). The failure to file the registration form prior to lobbying will result in a compliance measure by the Board. The registration must include all of the clients to be represented. It is not sufficient to merely disclose one client and then lobby on behalf of additional clients without amending the registration.2
Registration must be done annually as the registration expires upon the commencement of a new calendar year (68B.36(3)). Individuals are permitted to file registrations for the upcoming year at any time on or after December 1. Any change or addition to a registration must be filed within ten days of the lobbyist becoming aware of the change or addition (68B.36(2)). It is important to timely file amendments to the registration as compliance measures may be initiated for the failure to do so.
A lobbyist's client must file a report disclosing all salaries, fees, and retainers paid by the client to the lobbyist for lobbying purposes even if that amount is $0.00 (rule 351- 8.9(1) "c"). The report must be filed on or before July 31.
It is important for the clients to file the reports on or before the due date as automatic civil penalties apply (rule 351-8.11). In addition, the failure to file a client report leads to a contested case proceeding and the imposition of more severe sanctions.
Executive branch lobbyists are prohibited from engaging in the following:
4. Accepting money from a client designated by the client for the purpose of making campaign contributions in the name of the lobbyist (this is considered giving a campaign contribution in the name of another person and is prohibited by 68A.502).
All lobbyists are prohibited from contributing to, acting as an agent or intermediary for contributions to, or arranging for the making of monetary or in-kind contributions to the campaign of an elected state official, member of the general assembly, or candidate for state office on any day during the regular legislative session. In the case of the governor or a gubernatorial candidate, the prohibition extends for an additional thirty days following the adjournment of session allowed for the signing of bills (68A.504 and rule 351-8.15).
4. Lobbyists that are not registered in Iowa, but are registered in another state or the federal government.
The Board has jurisdiction for handling complaints concerning contributions during session involving both legislative and executive branch lobbyists as that particular statute is under the campaign finance laws as opposed to the ethics laws.
All state and local governmental officials and employees may attend functions held during the legislative session and the gift law will not apply so long as all 150 legislators are invited to attend. However, a pre-function registration must be electronically filed 5 days before with the General Assembly and a report disclosing the total costs of food, beverage, and entertainment must be filed within 28 days after. Click here to go to the lobbyist section of the General Assembly's website. The General Assembly provides electronic notice to the Board when function registration and reports are filed.
1The statements in this document are limited to the regulation of executive branch lobbying and should not be used for guidance or advice applicable to the regulation of legislative branch lobbyists except for the discussion concerning the prohibitions on contributions during legislative session.
2All filing of lobbyist registrations, amendments, and the client reports are now done electronically with the General Assembly.
guide_for_executive_branch_lobbyists.pdf
A Statement of Organization is due within ten calendar days of crossing the $1000 threshold. A disclosure report is due five days prior to the primary, general, and runoff election and on January 19 of the next year. Click here for reporting due dates for city candidates.
(If a committee remains open in off-election years, reports are also due on January 19 of those years). All reports are due by 4:30 pm of the due date.
All the money you take in (including personal funds), all the money you spend, all the debts you incur, and all the donated items or services you receive (in-kind contributions) are required to be reported. You must ITEMIZE all expenditures of $5 and over by date spent, full name and complete address of the creditor (list as "unitemized" all receipts and expenses under these amounts).
HOW IS PERSONAL MONEY REPORTED?
CIVIL PENALTIES FOR LATE FILINGS/AUDIT PROCEDURES
Candidates may not accept anonymous contributions in excess of $25, or contributions made in the name of another person.
A candidate cannot accept contributions or use the resources of any corporation, bank, savings & loan, credit union, or insurance company (68A.503). However, a candidate may purchase a good or service from a corporation at fair market value.
Campaign funds may be used only for campaign purposes, officeholder expenses, and constituency services, and cannot be used for personal benefit of the candidate. Transfers may not be made to other candidates or PACs.
CAMPAIGN PROPERTY & DISPOSITION
The law provides that equipment, supplies, and materials purchased with campaign funds become campaign property. Property valued at $100 or more must be accounted for when the committee dissolves. An inventory listing of campaign property with an initial value of $500 or more is kept on Schedule H and included with each report. When a committee dissolves, items with a value of $100 or more must be donated to a charity or political party committee, or sold at fair market value with proceeds donated to one of the above or state of Iowa general fund.
NOTE: A candidate MAY SELL campaign property to another candidate committee at fair market value. A candidate may NOT DONATE campaign property to another candidate unless the candidate is the same person for both committees.
By filing the final report with an ending zero balance, all debts and obligations satisfied and all campaign property disposed of in accordance with the above. A Statement of Dissolution (DR-3) is also filed.
NOTE: Until a Statement of Dissolution is filed by the committee and approved by the Board, reporting requirements continue even if the committee has no funds or assets.
See Paid for by attribution brochure.
If the material is paid for before the $1000 threshold is crossed, you have the option to file a DR-SFA for purposes of using a shorter "paid for by" attribution statement.
See brochures on campaign signs, paid for by attribution, and the city candidate guide by the Iowa League of Cities (available on our site for viewing or download).
guide_for_city_candidates.pdf
If you do not anticipate crossing the $1000 threshold, you may file a DR-SFA for the purpose of using a shorter "paid for by" attribution on your political material. If you subsequently cross the threshold, you would then have 10 days to file the Statement of Organization, DR-1.
A Statement of Organization is due within ten days of crossing the $1000 threshold.
Election Year (Year Name of Candidate is on Ballot)
May 19 Jan. 1 through May 14
October 19 July 15 through Oct. 14
Jan. 19 Oct. 15 through Dec. 31
Non Election Year (Any Year Candidate Name Doesn’t Appear on Ballot)
Jan. 19 Jan. 1 through Dec. 31
5 days prior to election Beginning of activity through 10 days prior to election
All reports are due by 4:30 p.m. on the due date
A late-filed report is subject to the automatic assessment of a civil penalty (subject to a request for waiver). Reports that are not filed, or if there is evidence of an intentional failure to file are subject to the possible imposition of additional criminal and civil sanctions.
DISCLOSURE REPORT'S CONTENTS
If you hire an advertising agency or any type of consultant for your campaign you must complete Schedule G. Please consult the instructions or contact the Board for more detail.
Schedule H is an on-going record of equipment, supplies, and materials purchased with campaign funds or received in-kind with a value of $500 or more. You do not need to disclose consumable campaign property or property that has a value of less than $100. Please consult the instructions on the form or contact the Board for more detail.
Corporate (including nonprofit) contributions are prohibited, as well as contributions from banks, credit unions, savings and loan associations, and insurance companies. Anonymous contributions in excess of $25 are prohibited and shall escheat to the general fund of the State of Iowa. Contributions in the name of another are prohibited. These restrictions apply to in-kind as well as monetary contributions.
See the Paid for By brochure for advertising requirements.
guide_for_county_candidates.pdf
File your Statement of Organization (DR-1) within ten days of crossing the $1000 financial threshold. The DR-1 registers your committee. A disclosure report is due five days before the election (current through ten days before the election), and on the 19th day of January (current through December 31).
In addition, you must file a report on the 19th day of January of each year your name does not appear on the ballot, until the committee dissolves (funds spent and final report and Statement of Dissolution filed). Remember that any report due 5 days prior to an election must be physically received by the Ethics Board by 4:30 p.m. of the due date. Click here for due dates.
guide_for_school_board_candidates.pdf
Guide for Local Subdivision Candidates
Any candidate for any local subdivision office who receives contributions, makes expenditures or incurs debts in excess of $1000 in the campaign. THIS INCLUDES PERSONAL FUNDS OF A CANDIDATE. If the $1000 threshold is exceeded, a filing is required even if the candidate is the only person involved in the campaign. A candidate who exceeds $1000 must register a committee with the Board by filing a Statement of Organization.
Reports are filed with the Board. Effective July 1, 2015, you must file your report via the Web Reporting System by 4:30 pm of the due date.
A Statement of Organization is due within ten calendar days of crossing the $1000 threshold. A disclosure report is due five days prior to the election and on January 19 of the next year.
(If a committee remains open in off-election years, reports are also due on January 19 of those years).
Candidates may not accept anonymous contributions in excess of $25, or contributions made in the name of another person. Corporate contributions are also prohibited. This includes banks, savings & loans, and insurance companies.
guide_for_local_subdivision_candidates.pdf
1. Any group of citizens or an entity that takes a position on a question placed before the voters (either to advocate for or against) AND exceeds $1000 of financial activity in accepting contributions, making expenditures, or incurring debts. See also brochure on independent expenditures.
2. VERY IMPORTANT! Any permanent organization (including corporations and other businesses) that contributes to your ballot issue committee will ALSO have filing requirements if it contributes more than $1000. Be sure to inform your contributors and help them with the simple filing required. Monetary civil penalties apply for late reports. These provisions apply to in-kind as well as monetary contributions.
10/12/02 XYZ Power Company $1000
Reports are filed with the Ethics Board. Effective July 1, 2015 they must be filed via the Web Reporting System by 4:30 pm of the due date.
YES, if you are a group that will obtain all or any part of its funds for the ballot issue effort from the direct contributions of individuals or other organizations. You must disclose the contact information for the financial institution where your funds are held. You are required to deposit money received within seven days of receipt.
NO, if you are either an ongoing organization (like a chamber of commerce) or a permanent organization making short-term contributions that will use ONLY existing general operating funds to support your activities, and will NOT be soliciting or receiving funds for the ballot issue effort from other individuals or groups.
After qualifying as a committee by exceeding the $1000 threshold or taking a position on a question placed before the voters, a Statement of Organization (DR-1) must be filed within ten days.
The disclosure reports are due 5 days before the election (contains information through five days prior to the due date) and on the 19th days of May, July, October, and the following January (which contains information through December 31).
Committees must also file reports on the 19th day of January of each year in which the issue does not appear on the ballot until the committee dissolves.
A committee is subject to civil penalties for failure to file timely reports.
1. All contributions received must be reported on Schedule A, itemizing each in excess of $25 in a calendar year by date, name, and complete address. Contributions of $25 and under may be combined and shown as unitemized contributions (so long as any individual contributor does not exceed $25 in the calendar year). Contributions must be listed alphabetically or chronologically.
2. All expenditures must be shown on Schedule B, itemizing $5 and over by date, name, complete address, and specific purpose of expenditure. (Under $5 may be combined and shown as unitemized.) Expenditures must be listed chronologically.
4. Contributions of goods or services donated or paid for by others (in-kind) must be itemized on Schedule E by date, name, complete address, description of item, and its estimated fair market value, if the value exceeds $25. Under $25 may be combined without itemization.
5. If loans are made to a committee, they must be reported on Schedule F.
2. Anonymous contributions in excess of $25 are prohibited.
4. Public funds, property, or equipment may not be used to advocate for or against a ballot issue.
POLITICAL MATERIAL ATTRIBUTION REQUIREMENTS
See Paid for by attribution brochure for requirements on political materials.
guide_for_local_ballot_issue_committees.pdf
(from the Ethics Board's advisory opinion AO 2008-14)
A. Campaign signs for candidates:
5. Property belonging to any business, association, or organization that is not a corporation, financial institution, or insurance company.
6. Property leased by a candidate, campaign committee, or an organization established to advocate the nomination, election or defeat of a candidate when the property is used as campaign headquarters or office and the placement of the sign is limited to the space that is actually leased.
7. Property owned by the state, county, city, or other political subdivision if the property is made open and available to any person from the public to lawfully place any type of sign.
1. On any property without the permission of the property owner or lessee.
Except on private property, campaign signs for candidates or ballot issues shall not be placed on the following on Election Day:
campaign_sign_placement.pdf
Mileage rate: Rate “not to exceed the current rate of reimbursement allowed under the standard mileage rate method for computation of business expenses pursuant to the Internal Revenue Code.” (Iowa Code section 68A.302(2)“e”.) Visit the IRS website to determine the current mileage rate for business expenses. Note also that when travel is done in one year and reimbursed in another year when the IRS has a different reimbursement rate, the rate to be used is for the year that the campaign travel was actually done. (IECDB Advisory Opinion 2001-15.)
Mileage Reimbursed within reporting period: If the mileage reimbursement is made during the reporting period the mileage expenses were incurred, the reimbursement is disclosed on Schedule B (Monetary Expenditures) as, for example, “mileage reimbursement – 150 miles @ 53.5 cents per mile.” The schedule would also show the date the reimbursement was paid and the total amount of the reimbursement.
Mileage Reimbursement to be in later reporting period: If the mileage is going to be reimbursed during a different reporting period than when the mileage expenses were incurred, the transaction is disclosed on Schedule D (Incurred Indebtedness) as, for example, “anticipated mileage reimbursement of 150 miles at 53.5 cents per mile.” The schedule would also show the name and address of the individual to be reimbursed and the last day that the mileage was incurred during that reporting period. Debts must be listed on each report until such time as they are paid or otherwise disposed of.
Mileage will not be reimbursed: If there is not going to be a mileage reimbursement, the total amount of mileage is disclosed on Schedule E (In-Kind Contributions) as, for example, “150 miles at 53.5 cents per mile.” The schedule would also show the name and address of the individual and the last day of the reporting period that mileage expenses were incurred. (Exception: When the value of transportation provided to a candidate does not exceed one hundred dollars in value in any one reporting period, reporting is not required. (Iowa Code 68A.102 Definitions.))
mileage_reimbursement.pdf
Prohibition on Iowa's PACs
The Independent Expenditure statement must be filed within 48 hours of making the expenditure. “Making the expenditure” is defined as the date that the cost is incurred. The statement must be filed electronically.
independent_expenditure_filing_guidelines.pdf
State Party Funds
State parties in Iowa are permitted to report all of their funds together in one report covering the majority of their activity. Only State Party Income Tax Checkoff Funds and the State Party Building Funds are reported separately.
Although each party uses a variety of fund names, including those in the lists below, candidate committees should report their transactions as taking place through the main state party committee with the committee numbers referenced below.
Iowa Democratic Party (Committee number 9098)
House Truman Fund
Joint Truman Fund
Republican Party of Iowa (Committee number 9161)
Legislative Majority Fund
Iowa Victory Fund
Iowa Governor’s Fund
Iowa Chairman’s Fund
state_party_funds.pdf
Government Positions Banned from Political Activity
This information is being provided as a service only. This is not intended to be an inclusive list. Refer to the Code of Iowa for all official information. Except for rule 351—1.4 of the Iowa Administrative Code, these laws are not under the Ethics Board's jurisdiction and are not enforced by the Ethics Board.
Iowa Admin. Code Rule 351-1.4 Iowa Ethics and Campaign Disclosure Board
The members and staff of the Iowa Ethics and Campaign Disclosure Board are prohibited from the following activities:
Making monetary and in-kind contributions to the committees of candidates for Iowa public office
Serving as an officer or member of a candidate's committee of a candidate for Iowa public office is prohibited, whether the service is volunteer or paid.
Making monetary or in-kind contributions to a political committee (PAC)
Running for or holding elected public office
Publicly endorsing a candidate for Iowa public office or publicly taking a position in support of or opposition to a ballot issue
Serving as a delegate to a county or state political party convention
Iowa Code § 2A.1(4) Legislative Service Agency
The director and all other employees of the legislative services agency shall not participate in partisan political activities and shall not be identified as advocates or opponents of issues subject to legislative debate except as otherwise provided by law or by the legislative council.
Iowa Code § 8A.102(2) Department of Administrative Services
The director shall not be a member of any local, state, or national committee of a political party, an officer or member of a committee in any partisan political club or organization, or hold or be a candidate for a paid elective public office. The director is subject to the restrictions on political activity as provided in section 8A.416.
Iowa Code § 16.6(1) Iowa Finance Authority
The executive director shall not directly or indirectly exert influence to induce any other officers or employees of the state to adopt a political view, or to favor a political candidate for office.
Iowa Code § 20.5(1)(a) Public Employment Relations Board
.…[N]o member shall engage in any political activity while holding office….
Iowa Code § 80.2 Department of Public Safety
The commissioner shall not engage in any other trade, business, or profession, nor engage in any partisan or political activity.
Iowa Code § 80E.1(1) Drug Policy Coordinator
The coordinator shall not engage in political activity while holding the office.
Iowa Code § 86.4 Division of Workers’ Compensation
It shall be unlawful for the commissioner or a chief deputy workers’ compensation commissioner to espouse the election or appointment of any candidate to any political office….
Iowa Code § 97B.3 IPERS
The chief executive officer shall not be a member of a political committee, participate in a political campaign, or be a candidate for a partisan elective office, and shall not contribute to a political campaign fund, except that the chief executive officer may designate on the checkoff portion of the federal tax return a party or parties to which a contribution is made pursuant to the checkoff.
Iowa Code § 99G.2(3) Iowa Lottery Authority
The lottery games shall be operated and managed in a manner that provides continuing entertainment to the public, maximizes revenues, and ensures that the lottery is operated with integrity and dignity and free from political influence.
Iowa Code § 123.13(1) Alcoholic Beverage Control
Commission members, officers, and employees of the division shall not, while holding such office or position . . . directly or indirectly, use their office or employment to influence, persuade, or induce any other officer, employee, or person to adopt their political views or to favor any particular candidate for an elective or appointive public office; nor, directly or indirectly, solicit or accept, in any manner or way, any money or other thing of value for any person seeking an elective or appointive public office, or to any political party or any group of persons seeking to become a political party.
Iowa Code § 217.5 Department of Human Services
The director shall not engage in political activity while holding this position.
Iowa Code § 307.11 Department of Transportation
The director shall not…serve on or under a committee of a political party, or contribute to the campaign fund of any person or political party.
Iowa Code § 421.1A Property Assessment Appeal Board
General counsel shall not be a member of a political committee, contribute to a political campaign, participate in a political campaign, or be a candidate for partisan political office.
Iowa Code § 421.3 Department of Revenue
The director…shall not serve on or under any committee of any political party or contribute to the campaign fund of any person or political party.
Iowa Code § 474.10 Utilities Board
During employment the general counsel shall not be a member of a political committee, contribute to a political campaign fund…, participate in a political campaign, or be a candidate for a political office.
Iowa Code § 475A.1(4) Consumer Advocate
The advocate shall not be a member of a political committee or contribute to a political campaign fund…or take part in political campaigns or be a candidate for a political office.
Iowa Code § 904.107 Department of Corrections
The director shall not be a member of a political committee, participate in a political campaign, be a candidate for a partisan elective office, and shall not contribute to a political campaign fund …..
Iowa Admin. Code Rule 481-15.4 Code of Administrative Judicial Conduct
An administrative law judge shall not engage in political or campaign activity that is inconsistent with the independence, integrity, or impartiality of the administrative judiciary.
Except as permitted by law, an administrative law judge shall not:
Solicit funds for, pay an assessment to, or make a contribution to a political organization, a candidate for judicial retention, or a candidate for public office;
Attend or purchase tickets for dinners or other events sponsored by a political organization or a candidate for public office;
Participate in a precinct caucus, except merely to vote for, or support in the delegate selection process, a candidate for the office of President of the United States; or
Become a candidate for nonjudicial elective office.
government_positions_banned_from_political_activity.pdf
RELATIONSHIPS BY “CONSANGUINITY OR AFFINITY”
Iowa Code section 68A.402A(1)"i" and 351 IAC 4.14(5) require the disclosure of family relationship of a contributor to the candidate, if applicable.
“Consanguinity” is a relationship by blood. “Affinity” is a relationship by marriage.
“To the third degree of consanguinity” applies to the candidate’s first, second, and third degree of blood relatives as follows:
Spouse - Children - Parents (first degree)
Brothers/Sisters - Half-Brothers/Half-Sisters - Grandchildren - Grandparents (second degree)
Uncles/Aunts - Nephews/Nieces - Great-Grandparents - Great-Grandchildren (third degree)
“To the third degree of affinity” applies to the candidate’s first, second, and third degree relatives by marriage as follows:
Stepchildren - Stepmother/Stepfather - Mother-in-Law - Father-in-Law (first degree)
Stepbrothers/Stepsisters - Brothers-in-Law - Sisters-in-Law – Step grandchildren – Step grandparents (second degree)
Step uncles/Step aunts – Step nephews/Step nieces – Step great Grandparents – Step great-Grandchildren (third degree)
A candidate’s committee accepting any form of contribution (cash or check, in-kind contribution, monetary loan) is required to list the relationship when reporting its receipt on Schedule A, Schedule E, or Schedule F as applicable.
View the pdf charts showing the relationships.
consanguinuity.pdf
Printed from the Iowa Ethics & Campaign Disclosure Board website on August 13, 2020 at 5:55am.