§ Iowa Code § 68A.402AInformation disclosed on reports

68A.402A Information disclosed on reports.
1. Each report filed under section 68A.402 shall disclose:
a. The amount of cash on hand at the beginning of the reporting period.
b. The name and mailing address of each person who has made one or more contributions
of money to the committee when the aggregate amount in a calendar year exceeds the amount
specified in the following schedule:
(1) For any candidate for school or other
political subdivision office: ........................................................ $ 25
(2) For any candidate for city office: ...................................... $ 25
(3) For any candidate for county office: ................................. $ 25
(4) For any candidate for the general assembly: ................ $ 25
(5) For any candidate for statewide office: ......................... $ 25
(6) For any state statutory political committee: ................. $200
(7) For any county statutory political committee: .............. $ 50
(8) For any political committee: .......................................... $ 25
c. The total amount of contributions made to the committee during the reporting period
and not reported under paragraph “b”.
d. The name and mailing address of each person who has made one or more in-kind
contributions to the committee when the aggregate market value of the in-kind contributions
in a calendar year exceeds the applicable amount specified in paragraph “b”. In-kind
contributions shall be designated on a separate schedule from schedules showing
contributions of money and shall identify the nature of the contribution and provide its
estimated fair market value. A committee receiving an in-kind contribution shall report
the estimated fair market value of the in-kind contribution at the time it is provided to
the committee. A person providing an in-kind contribution to a committee shall notify the
committee of the estimated fair market value of the in-kind contribution at the time the
in-kind contribution is provided to the committee. For purposes of this section, the estimated
fair market value of the in-kind contribution shall be reported regardless of whether the
person has been billed for the cost of the in-kind contribution.
e. Each loan to any person or committee within the calendar year if in the aggregate
the amount of the loan or loans exceeds the applicable amount specified in paragraph “b”,
together with the name and mailing address of the lender and endorsers, the date and amount
of each loan received, and the date and amount of each loan repayment. Loans received and
loan repayments shall be reported on a separate schedule.
f. The name and mailing address of each person to whom disbursements or loan
repayments have been made by the committee from contributions during the reporting
period and the amount, purpose, and date of each disbursement except that disbursements
of less than five dollars may be shown as miscellaneous disbursements so long as the
aggregate miscellaneous disbursements to any one person during a calendar year do not
exceed one hundred dollars.
g. Disbursements made to a consultant and disbursements made by the consultant during
the reporting period disclosing the name and address of the recipient, amount, purpose, and
date.
h. The amount and nature of debts and obligations owed by the committee in excess of the
applicable amounts specified in the schedule in paragraph “b”. Loans made to a committee
and reported under paragraph “e” shall not be considered a debt or obligation under this
paragraph. A loan made by a committee to any person shall be considered a disbursement.
i. If a person listed under paragraph “b”, “d”, “e”, or “f” as making a contribution or loan to
or purchase from a candidate’s committee is related to the candidate within the third degree of
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Iowa Code 2026, Chapter 68A (44, 0)
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CAMPAIGN FINANCE, §68A.404
consanguinity or affinity, the existence of that person’s family relationship shall be indicated
on the report.
j. Campaign property belonging to a candidate’s committee pursuant to section 68A.304.
k. Other pertinent information required by this chapter, by rules adopted pursuant to this
chapter, or forms prescribed by the board.
2. If a report is the first report filed by a committee, the report shall include all information
required under subsection 1 covering the period from the beginning of the committee’s
financial activity, even if from a different calendar year, through the end of the current
reporting period. If no contributions have been accepted, no disbursements have been
made, and no indebtedness has been incurred during that reporting period, the treasurer
of the committee shall file a disclosure statement that discloses only the amount of cash on
hand at the beginning of the reporting period.