1. As used in this section, “independent expenditure” means one or more expenditures in
excess of one thousand dollars in the aggregate for a communication that expressly advocates
the nomination, election, or defeat of a clearly identified candidate or the passage or defeat
of a ballot issue that is made without the prior approval or coordination with a candidate,
candidate’s committee, or a ballot issue committee.
2. a. A person, other than an individual or individuals, shall not make an independent
expenditure or disburse funds from its treasury to pay for, in whole or in part, an
independent expenditure made by another person without the authorization of a majority
of the person’s board of directors, executive council, or similar organizational leadership
body of the use of treasury funds for an independent expenditure involving a candidate or
ballot issue committee. Such authorization must occur in the same calendar year in which
the independent expenditure is incurred.
b. Such authorization shall expressly provide whether the board of directors, executive
council, or similar organizational leadership body authorizes one or more independent
expenditures that expressly advocate the nomination or election of a candidate or passage of
\n
Tue Dec 09 22:30:38 2025 Iowa Code 2026, Chapter 68A (44, 0)
§68A.404, CAMPAIGN FINANCE 16\n\na ballot issue or authorizes one or more independent expenditures that expressly advocate
the defeat of a candidate or ballot issue.
c. A foreign national shall not make an independent expenditure, directly or indirectly,
that advocates the nomination, election, or defeat of any candidate or the passage or defeat of
any ballot issue. As used in this section, “foreign national” means a person who is not a citizen
of the United States and who is not lawfully admitted for permanent residence. “Foreign
national” includes a foreign principal, such as a government of a foreign country or a foreign
political party, partnership, association, corporation, organization, or other combination of
persons that has its primary place of business in or is organized under the laws of a foreign
country. “Foreign national” does not include a person who is a citizen of the United States or
who is a national of the United States.
d. This section does not apply to a candidate, candidate’s committee, state statutory
political committee, county statutory political committee, or a political committee. This
section does not apply to a federal committee or an out-of-state committee that makes an
independent expenditure. A person who makes one or more independent expenditures and
files all statements required by this section shall not be required to organize a committee or
file the statement of organization required under section 68A.201.
3. A person, other than a committee registered under this chapter, that makes one or more
independent expenditures shall file an independent expenditure statement. All statements
required by this section shall be filed in an electronic format as prescribed by rule.
4. a. An independent expenditure statement shall be filed within forty-eight hours of the
making of an independent expenditure in excess of one thousand dollars in the aggregate,
or within forty-eight hours of disseminating the communication to its intended audience,
whichever is earlier. For purposes of this section, an independent expenditure is made when
the independent expenditure communication is purchased or ordered regardless of whether
or not the person making the independent expenditure has been billed for the cost of the
independent expenditure.
b. An independent expenditure statement shall be filed with the board and the board shall
immediately make the independent expenditure statement available for public viewing.
c. For purposes of this section, an independent expenditure is made at the time that the
cost is incurred.
5. The independent expenditure statement shall contain all of the following information:
a. Identification of the individuals or persons filing the statement.
b. Description of the position advocated by the individuals or persons with regard to the
clearly identified candidate or ballot issue.
c. Identification of the candidate or ballot issue benefited by the independent expenditure.
d. The dates on which the expenditure or expenditures took place or will take place.
e. Description of the nature of the action taken that resulted in the expenditure or
expenditures.
f. The fair market value of the expenditure or expenditures.
g. A certification by an officer representing the person, if the person is other than
an individual or individuals, that the board of directors, executive council, or similar
organizational leadership body expressly authorized the independent expenditure or use
of treasury funds for the independent expenditure by resolution or other affirmative action
within the calendar year when the independent expenditure was incurred.
h. The name and address of every contributor or source of funding that provided anything
of value that was provided for the purpose of furthering the independent expenditure. A
person making an independent expenditure shall not be required to disclose the names and
addresses of individual members who pay dues to a labor union, organization, or association
or individual stockholders of a business corporation.
6. Any person making an independent expenditure shall comply with the attribution
requirements of section 68A.405.
7. A person making an independent expenditure shall not engage or retain an advertising
firm or consultant that has also been engaged or retained within the prior six months by
the candidate, candidate’s committee, or ballot issue committee that is benefited by the
independent expenditure.
\n
Tue Dec 09 22:30:38 2025 Iowa Code 2026, Chapter 68A (44, 0)
17 CAMPAIGN FINANCE, §68A.405\n\n 8. a. The board shall develop, prescribe, furnish, and distribute forms for the independent
expenditure statements required by this section.
b. The board shall adopt rules pursuant to chapter 17A for the implementation of this
section.
[C75, 77, 79, 81, §56.13; 81 Acts, ch 35, §11]
86 Acts, ch 1023, §10; 93 Acts, ch 163, §33; 94 Acts, ch 1180, §36; 95 Acts, ch 198, §12; 99
Acts, ch 136, §8, 17; 2002 Acts, ch 1073, §9, 11; 2003 Acts, ch 40, §4, 9
CS2003, §68A.404
2005 Acts, ch 72, §13 – 15; 2006 Acts, ch 1010, §41; 2008 Acts, ch 1191, §116, 117; 2009
Acts, ch 42, §5; 2010 Acts, ch 1119, §3, 7; 2015 Acts, ch 54, §10, 11; 2015 Acts, ch 82, §3 – 7
Referred to in §68A.201, 68A.402B, 68A.405, 68A.503
\n
Notes of Decisions
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013).
· cites it 34× “See Iowa Code § 68A.404(1). Disclosure requirements need not “be limited to speech that is the functional equivalent of express advocacy.”
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
· cites it 78× “See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
· cites it 31× “Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
Iowa Right to Life Comm., Inc. v. Tooker, 844 F. Supp. 2d 946 (S.D. Iowa 2012).
· cites it 4× “According to the Iowa Supreme Court, if a corporation like IRTL makes “independent expenditures aggregating over seven hundred fifty dollars in a calendar year,” it “becomes an ‘independent expenditure committee’ within the meaning of section 68A.404 but not a ‘political…”
Iowa Right to Life Comm., Inc. v. Tooker, 133 F. Supp. 3d 1179 (S.D. Iowa 2015).
· cites it 22× “See Iowa Code § 68A.404 (explaining that the authorization may occur by “resolution or other affirmative action,” and may occur anytime within the calendar year before the expenditure).”
— Iowa Code § 68A.404(1) — 5 cases
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013).
“See Iowa Code § 68A.404(1). Disclosure requirements need not “be limited to speech that is the functional equivalent of express advocacy.”
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
“Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
Iowa Right to Life Comm., Inc. v. Tooker, 844 F. Supp. 2d 946 (S.D. Iowa 2012).
“According to the Iowa Supreme Court, if a corporation like IRTL makes “independent expenditures aggregating over seven hundred fifty dollars in a calendar year,” it “becomes an ‘independent expenditure committee’ within the meaning of section 68A.404 but not a ‘political…”
— Iowa Code § 68A.404(2) — 3 cases
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
“Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
— Iowa Code § 68A.404(2)(a) — 4 cases
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013).
“See Iowa Code § 68A.404(1). Disclosure requirements need not “be limited to speech that is the functional equivalent of express advocacy.”
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
“Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
Iowa Right to Life Comm., Inc. v. Tooker, 133 F. Supp. 3d 1179 (S.D. Iowa 2015).
“See Iowa Code § 68A.404 (explaining that the authorization may occur by “resolution or other affirmative action,” and may occur anytime within the calendar year before the expenditure).”
— Iowa Code § 68A.404(2)(b) — 1 case
Iowa Right to Life Comm., Inc. v. Tooker, 133 F. Supp. 3d 1179 (S.D. Iowa 2015).
“See Iowa Code § 68A.404 (explaining that the authorization may occur by “resolution or other affirmative action,” and may occur anytime within the calendar year before the expenditure).”
— Iowa Code § 68A.404(3) — 5 cases
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013).
“See Iowa Code § 68A.404(1). Disclosure requirements need not “be limited to speech that is the functional equivalent of express advocacy.”
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
“Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
Iowa Right to Life Comm., Inc. v. Tooker, 133 F. Supp. 3d 1179 (S.D. Iowa 2015).
“See Iowa Code § 68A.404 (explaining that the authorization may occur by “resolution or other affirmative action,” and may occur anytime within the calendar year before the expenditure).”
— Iowa Code § 68A.404(3)(6) — 1 case
— Iowa Code § 68A.404(3)(a) — 3 cases
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013).
“See Iowa Code § 68A.404(1). Disclosure requirements need not “be limited to speech that is the functional equivalent of express advocacy.”
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
“Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
— Iowa Code § 68A.404(3)(a)(1) — 1 case
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013).
“See Iowa Code § 68A.404(1). Disclosure requirements need not “be limited to speech that is the functional equivalent of express advocacy.”
— Iowa Code § 68A.404(3)(a)(l) — 2 cases
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013).
“See Iowa Code § 68A.404(1). Disclosure requirements need not “be limited to speech that is the functional equivalent of express advocacy.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
“Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
— Iowa Code § 68A.404(3)(b) — 2 cases
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
“Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
— Iowa Code § 68A.404(4)(a) — 2 cases
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
“Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
— Iowa Code § 68A.404(4)(e) — 1 case
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
— Iowa Code § 68A.404(5) — 1 case
Iowa Right to Life Comm., Inc. v. Tooker, 133 F. Supp. 3d 1179 (S.D. Iowa 2015).
“See Iowa Code § 68A.404 (explaining that the authorization may occur by “resolution or other affirmative action,” and may occur anytime within the calendar year before the expenditure).”
— Iowa Code § 68A.404(5)(a) — 1 case
Iowa Right to Life Comm., Inc. v. Tooker, 133 F. Supp. 3d 1179 (S.D. Iowa 2015).
“See Iowa Code § 68A.404 (explaining that the authorization may occur by “resolution or other affirmative action,” and may occur anytime within the calendar year before the expenditure).”
— Iowa Code § 68A.404(5)(g) — 4 cases
Iowa Right To Life Comm. v. Megan Tooker, 717 F.3d 576 (8th Cir. 2013).
“See Iowa Code § 68A.404(1). Disclosure requirements need not “be limited to speech that is the functional equivalent of express advocacy.”
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
Iowa Right to Life Comm., Inc. v. Tooker, 795 F. Supp. 2d 852 (S.D. Iowa 2011).
“Based on the plain text of § 68A.404, an organization cannot simultaneously be both a political committee and “a person, other than a committee” — i.”
Iowa Right to Life Comm., Inc. v. Tooker, 133 F. Supp. 3d 1179 (S.D. Iowa 2015).
“See Iowa Code § 68A.404 (explaining that the authorization may occur by “resolution or other affirmative action,” and may occur anytime within the calendar year before the expenditure).”
— Iowa Code § 68A.404(8)(6) — 1 case
— Iowa Code § 68A.404(a) — 1 case
Iowa Right to Life Comm., Inc. v. Smithson, 750 F. Supp. 2d 1020 (S.D. Iowa 2010).
“See Iowa Code §§ 68A.404, 404(3). However, by removing the ban on corporate independent expenditures and not amending the definitions, the Iowa Legislature unearthed some previously latent ambiguity as to the proper interplay between § 68A.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.