Iowa Code

Iowa Code § 68A.402B (2026)

Committee dissolution — inactivity — reports

✓ current as of July 2026
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1. If a committee, after having filed a statement of organization or one or more disclosure reports, dissolves or determines that it will no longer receive contributions or make disbursements, the committee shall notify the board within thirty days following such dissolution or determination by filing a dissolution report on forms prescribed by the board.

2. A committee shall not dissolve until all loans, debts, and obligations are paid, forgiven, or transferred and the remaining moneys in the committee’s account are distributed according to sections 68A.302 and 68A.303. If a loan is transferred or forgiven, the amount of the transferred or forgiven loan must be reported as an in-kind contribution and deducted from the loans payable balance on the disclosure form. If, upon review of a committee’s statement of dissolution and final report, the board determines that the requirements for dissolution have been satisfied, the dissolution shall be certified and the committee relieved of further filing requirements.

3. A person who makes one or more independent expenditures and files all statements required by section 68A.404 shall not be required to file a statement of dissolution under this section. 2004 Acts, ch 1114, §3; 2005 Acts, ch 72, §12; 2010 Acts, ch 1119, §2, 7; 2015 Acts, ch 82, §2 \n

Notes of Decisions
Cited in 3 cases, 2010–2013 · leading case: Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010). · cites it 27× “See Iowa Code § 68A.402B. Therefore, § 68A.402B simply does not require independent expenditure committees to formally dissolve or obtain Board approval before their reporting requirements are extinguished.”
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013). · cites it 4× “” See Iowa Code § 68A.402B(1)-(2). The administrative rule defining “independent expenditure committee” refers to filing a “notice of dissolution,” but cites subsection 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011). · cites it 7× “§ 68A.402B). Defendants argue that the challenged provisions are substantially related to the government’s “compelling interest in ensuring that shareholders and citizens are provided with the information needed to hold corporate and elected officials accountable for their…”
— Iowa Code § 68A.402B(1) — 2 cases
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010). “See Iowa Code § 68A.402B. Therefore, § 68A.402B simply does not require independent expenditure committees to formally dissolve or obtain Board approval before their reporting requirements are extinguished.”
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013). “” See Iowa Code § 68A.402B(1)-(2). The administrative rule defining “independent expenditure committee” refers to filing a “notice of dissolution,” but cites subsection 68A.”
— Iowa Code § 68A.402B(2) — 1 case
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010). “See Iowa Code § 68A.402B. Therefore, § 68A.402B simply does not require independent expenditure committees to formally dissolve or obtain Board approval before their reporting requirements are extinguished.”
— Iowa Code § 68A.402B(3) — 3 cases
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010). “See Iowa Code § 68A.402B. Therefore, § 68A.402B simply does not require independent expenditure committees to formally dissolve or obtain Board approval before their reporting requirements are extinguished.”
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013). “” See Iowa Code § 68A.402B(1)-(2). The administrative rule defining “independent expenditure committee” refers to filing a “notice of dissolution,” but cites subsection 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011). “§ 68A.402B). Defendants argue that the challenged provisions are substantially related to the government’s “compelling interest in ensuring that shareholders and citizens are provided with the information needed to hold corporate and elected officials accountable for their…”
— Iowa Code § 68A.402B(l) — 2 cases
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013). “” See Iowa Code § 68A.402B(1)-(2). The administrative rule defining “independent expenditure committee” refers to filing a “notice of dissolution,” but cites subsection 68A.”
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010). “See Iowa Code § 68A.402B. Therefore, § 68A.402B simply does not require independent expenditure committees to formally dissolve or obtain Board approval before their reporting requirements are extinguished.”
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