{"data":{"id":"us-ia/iowa-code-68a.402","jurisdiction":"us-ia","citation":"Iowa Code § 68A.402","heading":"Disclosure report due dates — permanent organization temporarily engaging in political activity required to file reports.","body":"1. Each committee shall electronically file with the board reports disclosing information required under this section on forms prescribed by rule.\n2. a. A candidate’s committee of a candidate for statewide office, the general assembly, or county office shall file reports in an election year as follows:\nReport due:\tCovering period:\nMay 19\tJanuary 1 through May 14\nJuly 19\tMay 15 or Wednesday\n\tpreceding primary\n\telection through July 14\nOctober 19\tJuly 15 through October 14\nJanuary 19 (next\tOctober 15 or Wednesday\ncalendar year)\tpreceding general\n\telection through\n\tDecember 31\nb. (1) A candidate’s committee of a candidate for statewide office or the general assembly shall file a supplementary report in a year in which a primary, general, or special election for that office is held. The supplementary reports shall be filed if contributions are received after the close of the period covered by the last report filed prior to that primary, general, or special election if any of the following applies:\n(a) The committee of a candidate for governor receives ten thousand dollars or more.\n(b) The committee of a candidate for any other statewide office receives five thousand dollars or more.\n(c) The committee of a candidate for the general assembly receives one thousand dollars or more.\n(2) The amount of any contribution causing a supplementary report under this paragraph “b” shall include the estimated fair market value of any in-kind contribution. The report shall be filed by the Friday immediately preceding the election and be current through the Tuesday immediately preceding the election.\nc. A candidate’s committee of a candidate for statewide office, the general assembly, or county office shall file reports in a nonelection year as follows:\nReport due:\tCovering period:\nJanuary 19\tJanuary 1 through\n\tDecember 31\n\tof the previous year\n3. a. A candidate’s committee of a candidate for city office shall file a report in an election year as follows:\nReport due:\tCovering period:\nFive days before\tDate of initial activity\n primary election\tthrough ten days before\n\tprimary election\nFive days before\tNine days before primary\n general election\telection through ten days\n\tbefore general election\nFive days before\tNine days before the\n runoff election\tgeneral election through\n (if applicable)\tten days before the\n\trunoff election\nJanuary 19 (next\tCutoff date from\n calendar year)\tpreviously filed report\n\tthrough December 31\nb. A candidate’s committee of a candidate for city office shall file a report in a nonelection year as follows:\nReport due:\tCovering period:\nJanuary 19 (next\tJanuary 1 through\n calendar year)\tDecember 31\n\tof nonelection year\nc. Only a candidate who is eligible to participate in a runoff election is required to file a report five days before the runoff election.\n4. a. A candidate’s committee of a candidate for school board or any other political subdivision office, except for county and city office, shall file a report in an election year as follows:\nReport due:\tCovering period:\nFive days before \tDate of initial activity\n election\tthrough ten days before\n\telection\nJanuary 19 (next \tNine days before election\n calendar year)\tthrough December 31\nb. A candidate’s committee of a candidate for school board or any other political subdivision office, except for county and city office, shall file a report in a nonelection year as follows:\nReport due:\tCovering period:\nJanuary 19 (next\tJanuary 1 through\n calendar year)\tDecember 31\n\tof nonelection year\n5. a. A candidate’s committee shall file a report by the fifth day prior to a special election that is current through the tenth day prior to the special election.\nb. A candidate’s committee at a special election shall file a report in a nonelection year as follows:\nReport due:\tCovering period:\nJanuary 19 (next\tJanuary 1 through\n calendar year)\tDecember 31\n\tof nonelection year\n6. a. A state statutory political committee shall file a report on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraphs “a” and “c”.\nb. A county statutory political committee shall file a report on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraphs “a” and “c”.\n7. a. (1) A political committee expressly advocating the nomination, election, or defeat of candidates for statewide office or the general assembly shall file a report on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraph “a”.\n(2) A political committee expressly advocating the nomination, election, or defeat of candidates for statewide office or the general assembly shall file a report as follows:\nReport due:\tCovering period:\nJuly 19\tJanuary 1 through\n\tJune 30\nJanuary 19 (next\tJuly 1 through\n calendar year)\tDecember 31\nb. A political committee expressly advocating the nomination, election, or defeat of candidates for county office shall file reports on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraphs “a” and “c”.\nc. A political committee expressly advocating the nomination, election, or defeat of candidates for city office shall file reports on the same dates as candidates for city office are required to file reports under subsection 3.\nd. A political committee expressly advocating the nomination, election, or defeat of candidates for school board or other political subdivision office, except for county office or city office, shall file reports on the same dates as candidates for school board or other political subdivision office are required to file reports under subsection 4.\n8. A political committee expressly advocating the passage or defeat of a ballot issue shall file reports on the same dates as a candidate’s committee is required to file reports under subsection 2, paragraphs “a” and “c” and another report five days before an election covering the period from the previous report or date of initial activity through ten days before the election.\n9. A permanent organization temporarily engaging in activity described in section 68A.102, subsection 18, shall organize a political committee and shall keep the funds relating to that political activity segregated from its operating funds. The political committee shall file reports on the appropriate due dates as required by this section. The reports filed under this subsection shall identify the source of the original funds used for a contribution made to a candidate or a committee organized under this chapter. When the permanent organization ceases to be involved in the political activity, the permanent organization shall dissolve the political committee. As used in this subsection, “permanent organization” means an organization that is continuing, stable, and enduring, and was originally organized for purposes other than engaging in election activities.\n10. As used in this section, “election year” means a year in which the name of the candidate or ballot issue that is expressly advocated for or against appears on any ballot to be voted on by the electors of the state of Iowa. For state and county statutory political committees, and all other political committees except for political committees that advocate for or against ballot issues, “election year” means a year in which primary and general elections are held.","path":["Title II - ELECTIONS AND OFFICIAL DUTIES (Ch. 39 - 79)","Chapter 68A - CAMPAIGN FINANCE","Subchapter IV - REPORTS — INDEPENDENT EXPENDITURES — POLITICAL MATERIAL"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/68A.402.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:01Z","sha256":"4a70a83c7c35a4477d840a1657d4fe9f42b92f8d8efb66d0032c90fe142b87a4","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-68a.401a","next":"us-ia/iowa-code-68a.402a"},"notice":"GroundRules: Original legal text. Not legal advice."}