Iowa Administrative Code
Agency 351 - Ethics and Campaign Disclosure Board, Iowa
Chapter 4 - Campaign Disclosure Procedures
Rule 351-4.52 - Corporate Involvement With Political Committee Funds
Current through Register Vol. 47, No. 6, September 18, 2024
(1) Corporate payroll deductions. For purposes of interpretation of Iowa Code section 68A.503, the administrative functions performed by a corporation (profit or nonprofit corporation including, but not limited to, a bank, savings and loan institution, credit union or insurance company) to make payroll deductions for an employee organization's political committee and to transmit the deductions in lump sum to the treasurer of the political committee shall not be a prohibited corporate activity so long as the corporate entity is serving only as a conduit for the contributions.
(2) Electronic transfer of deposits. A corporation, financial institution, or insurance company may receive and deposit checks that include both dues and PAC contributions. Contributions for the PAC shall be transferred as soon as possible into the PAC checking account and all disclosure, record-keeping, and record-retention requirements of Iowa Code chapter 68A shall be followed.
(3) Allowable costs of administration. For the purposes of interpreting Iowa Code section 68A.503(3), which permits an entity otherwise forbidden from contributing to a candidate or a candidate's committee for "financing the administration of a political committee sponsored by that entity," the following are considered to be allowable costs of administration:
An item which is excluded by this subrule from being an allowable cost of administration may still be provided by the committee, so long as that cost is paid for from contributions or other sources of funds other than the parent entity.
This rule is intended to implement Iowa Code section 68A.503.