Iowa Administrative Code › Agency 351 - Ethics and Campaign Disclosure Board, Iowa › Chapter 4 - Campaign Disclosure Procedures › Rule 351-4.14 - Schedule a - Monetary Receipts

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Reporting of all monetary receipts; chronological listing.
The
			 committee shall report the amounts of all monetary receipts which are accepted
			 by the committee during the reporting period. If a contribution is returned to
			 a contributor prior to the end of the reporting period and is not deposited
			 into the committee's bank account, the contribution is deemed to have been
			 rejected and shall not be reported. A contribution which is physically received
			 and either deposited into the committee's account or not returned by the end of
			 the reporting period is deemed to have been accepted. The schedule entries
			 shall be listed in chronological order by the date on which the contribution is
			 received.
(2)
Date of
			 contribution
-
date received.
The schedule shall
			 include the complete date (month/day/year) that the contribution was physically
			 received by a person on behalf of the committee. If the contribution is by
			 check, the date of the contribution to be reported is the date the check is
			 physically received by a person on behalf of the committee, even if this date
			 is different from the date shown on the check. For contributions received by
			 mail, the date of the contribution to be reported shall be the date that the
			 recipient physically opens the envelope.
(3)
Name and address of contributor;
			 joint accounts.
The schedule shall include the name and address of
			 each person who has made one or more contributions of money to the committee if
			 the aggregate amount of contributions (either monetary or in-kind) received
			 from that person in the calendar year exceeds $25, except that the itemization
			 threshold is $200 for a state statutory political committee and $50 for a
			 county statutory political committee. In the case of a contribution by check,
			 the contributor name on the disclosure report shall be the name shown as the
			 accoimt name on the account, except that if the check is on a joint account,
			 the contribution shall be presumed to be from the person who signs the check.
			 If the committee chooses to itemize contributions that are less than the
			 required itemization threshold, it may do so, but shall either do so for all
			 contributions or none of the contributions under the threshold.
(4)
Unitemized contributions and
			 freewill donations.
If the committee does not choose to itemize all
			 contributions under the itemization threshold ($25 for most committees, see
			 Iowa Code section
			 68A.402A(1)
"b"
), it shall aggregate these contributions and report the
			 aggregate amount as "unitemized contributions." No date received is required to
			 be provided for miscellaneous unitemized contributions. Unitemized
			 contributions may be solicited and received through a freewill donation such as
			 a "fish bowl" or "pass the hat" collection if the collection is in compliance
			 with rule 351-4.30 (68A,68B). Unitemized
			 contributions collected through freewill donations (the net amount of the
			 collection after the itemization of those persons whose contributions of more
			 than $25 in the freewill collection resulted in exceeding the annual
			 itemization threshold) shall be reported by showing the net amount as
			 "unitemized contributions-pass the hat (or can collection or fish bowl, for
			 example) collection." The "date received" to be reported for a freewill
			 donation is the date a representative of the committee takes possession of the
			 proceeds of the collection.
(5)
Relationship to candidate.
In the case of contributions to
			 candidates' committees, the schedule shall include information indicating
			 whether the contributor is related to the candidate within the third degree of
			 consanguinity or affinity. "Consanguinity" means a relative through descent
			 from common ancestors (by blood). "Affinity" means a relative through a current
			 marriage. A husband has the same relation, by affinity, to his wife's blood
			 relatives as she has to them by consanguinity and vice versa. "Degree of
			 kinship" is determined by counting upward from one of the persons in question
			 to the nearest common ancestor, and then down to the other person, calling it
			 one degree for each generation in the ascending as well as the descending line.
			 Under this rule, a woman's sister is related to her by consanguinity in the
			 second degree. The sister is thus related to the woman's husband by affinity in
			 the second degree. Other examples of relationships within the third degree
			 between a contributor and a candidate would be the following: children and
			 stepchildren (first degree); siblings and half-siblings (second degree);
			 grandparents (second degree); grandchildren (second degree); aunts and uncles
			 (third degree); nieces and nephews (third degree); great-grandparents (third
			 degree) and great-grandchildren (third degree), all irrespective of whether the
			 blood relationship is to the candidate or to the candidate's spouse.
(6)
ID number and check
			 number.
If a contribution to a statewide or general assembly candidate
			 or a judge standing for retention is from a statewide political committee (PAC)
			 or a state party committee, the candidate receiving the contribution shall
			 include on the candidate's disclosure report the board-assigned identification
			 number of the contributing committee and the check number by which the
			 contribution was made. A list of ID numbers may be obtained from the board and
			 is also available on the board's website at ethics.iowa.gov.
(7)
Fund-raiser income.
Contributions arising from the sale of goods or services at a fund-raising
			 event shall be designated by marking the indicated space on the
			 schedule.
(8)
Interest and
			 other monetary receipts other than contributions.
If the monetary
			 receipt is not a "contribution," the name and address of the source of the
			 funds shall be identified in the space provided for the name and address of
			 "contributor," with a notation as to the purpose of the payment, such as "bank
			 interest."
(9)
Reverse
			 entries
-
refunds.
If a committee determines to
			 decline or otherwise return a contribution after it has been received,
			 accepted, and deposited, the committee may issue a refund to the contributor,
			 which shall be reported on Schedule A as a reverse entry, reducing the monetary
			 receipts.
This rule is intended to implement Iowa Code Supplement section
				68A.402.