Bill Text: IA SF436 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act requiring certain not-for-profit organizations to file campaign disclosure reports and making penalties applicable. (Formerly SF 207.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2011-12-31 - END OF 2011 ACTIONS [SF436 Detail]
Download: Iowa-2011-SF436-Introduced.html
Senate
File
436
-
Introduced
SENATE
FILE
436
BY
COMMITTEE
ON
STATE
GOVERNMENT
(SUCCESSOR
TO
SF
207)
A
BILL
FOR
An
Act
requiring
certain
not-for-profit
organizations
to
file
1
campaign
disclosure
reports
and
making
penalties
applicable.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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436
Section
1.
Section
68A.102,
subsection
18,
paragraph
b,
1
Code
2011,
is
amended
to
read
as
follows:
2
b.
An
association,
lodge,
society,
cooperative,
union,
3
fraternity,
sorority,
educational
institution,
civic
4
organization,
labor
organization,
religious
organization,
or
5
professional
organization
,
or
any
organization
qualifying
under
6
26
U.S.C.
§
501(c)(4)
or
§
501(c)(6)
as
an
organization
exempt
7
from
taxation
that
accepts
contributions
in
excess
of
seven
8
hundred
fifty
dollars
in
the
aggregate,
makes
expenditures
in
9
excess
of
seven
hundred
fifty
dollars
in
the
aggregate,
or
10
incurs
indebtedness
in
excess
of
seven
hundred
fifty
dollars
in
11
the
aggregate
in
any
one
calendar
year
to
expressly
advocate
12
the
nomination,
election,
or
defeat
of
a
candidate
for
public
13
office,
or
to
expressly
advocate
the
passage
or
defeat
of
a
14
ballot
issue
engage
in
activities
related
to
the
nomination,
15
election,
or
defeat
of
a
candidate
for
public
office
or
related
16
to
issue
advocacy
.
17
Sec.
2.
Section
68A.401A,
subsection
1,
unnumbered
18
paragraph
1,
Code
2011,
is
amended
to
read
as
follows:
19
A
political
organization
that
is
required
to
file
reports
20
with
the
internal
revenue
service
,
pursuant
to
26
U.S.C.
§
527,
21
or
an
organization
qualifying
under
26
U.S.C.
§
501(c)(4)
or
§
22
501(c)(6)
as
an
organization
exempt
from
taxation
shall
file
23
a
report
with
the
board
if
that
organization
does
both
of
the
24
following:
25
Sec.
3.
Section
68A.401A,
subsection
3,
Code
2011,
is
26
amended
to
read
as
follows:
27
3.
a.
The
board
shall
by
rule
establish
a
procedure
for
28
the
filing
of
reports
required
by
this
section
.
To
the
extent
29
practicable
the
reporting
periods
and
filing
due
dates
shall
be
30
the
same
as
set
out
in
26
U.S.C.
§
527(j)(2).
31
b.
The
report
required
from
an
organization
qualifying
under
32
26
U.S.C.
§
501(c)(4)
or
§
501(c)(6)
as
an
organization
exempt
33
from
taxation
shall
contain
the
same
information
as
a
report
34
prepared
pursuant
to
26
U.S.C.
§
527.
35
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EXPLANATION
1
A
“501(c)”
is
a
tax-exempt,
nonprofit
corporation
or
2
association.
The
term
is
a
reference
to
the
United
States
3
Internal
Revenue
Code.
A
501(c)(4)
organization
includes
a
4
nonprofit
civic
league
or
organization
operated
exclusively
5
for
the
promotion
of
social
welfare.
A
501(c)(6)
organization
6
includes
a
business
league,
chamber
of
commerce,
or
7
similar
group
not
organized
for
profit.
This
bill
amends
8
the
definition
of
“political
committee”
to
include
these
9
organizations.
10
The
bill
also
requires
organizations
qualifying
as
exempt
11
from
taxation
under
§
501(c)(4)
or
§
501(c)(6)
of
the
Internal
12
Revenue
Code
to
file
reports
with
the
ethics
and
campaign
13
finance
disclosure
board
if
they
participate
in
Iowa
campaigns,
14
engage
in
issue
advocacy,
or
expect
to
receive
$25,000
or
more
15
in
gross
receipts
in
a
year.
16
The
report
for
a
§
501(c)(4)
or
§
501(c)(6)
organization
must
17
contain
the
same
information
as
a
report
prepared
pursuant
to
18
26
U.S.C.
§
527,
relating
to
political
organizations.
19
As
provided
in
Code
section
68A.701,
a
willful
violation
of
20
any
provision
of
the
campaign
finance
Code
chapter
is
a
serious
21
misdemeanor
punishable
by
confinement
for
up
to
one
year
and
22
a
fine
of
at
least
$315
but
not
more
than
$1,875.
A
variety
23
of
civil
remedies
are
also
available
in
Code
section
68B.32D
24
for
a
violation
of
Code
chapter
68A
or
rules
of
the
ethics
and
25
campaign
disclosure
board,
ranging
from
a
reprimand
to
a
civil
26
penalty
of
not
more
than
$2,000.
27
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