Iowa Code
Chapter 68A - CAMPAIGN FINANCE
Section 68A.402B - Committee dissolution — inactivity — reports.

68A.402B Committee dissolution — inactivity — reports.
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

Structure Iowa Code

Iowa Code

Title II - ELECTIONS AND OFFICIAL DUTIES

Chapter 68A - CAMPAIGN FINANCE

Section 68A.101 - Citation and administration.

Section 68A.102 - Definitions.

Section 68A.103 - Applicability to federal candidates.

Section 68A.104 - Certain accounts by officeholders prohibited.

Section 68A.201 - Organization statement.

Section 68A.201A - Contributions from federal and out-of-state committees or organizations.

Section 68A.202 - Candidate’s committee.

Section 68A.203 - Committee treasurer and chairperson — duties.

Section 68A.301 - Campaign funds.

Section 68A.302 - Uses of campaign funds.

Section 68A.303 - Transfer of campaign funds.

Section 68A.304 - Campaign property.

Section 68A.401 - Reports filed with board.

Section 68A.401A - Reporting of contributions and expenditures relating to issue advocacy.

Section 68A.402 - Disclosure report due dates — permanent organization temporarily engaging in political activity required to file reports.

Section 68A.402A - Information disclosed on reports.

Section 68A.402B - Committee dissolution — inactivity — reports.

Section 68A.403 - Reports preserved.

Section 68A.404 - Independent expenditures.

Section 68A.405 - Attribution statement on published material.

Section 68A.405A - Self-promotion with taxpayer funds prohibited.

Section 68A.406 - Campaign signs — yard signs.

Section 68A.501 - Funds from unknown source — escheat.

Section 68A.502 - Contribution sources — identification — illegal contributions or expenditures — loans.

Section 68A.503 - Financial institution, insurance company, and corporation contributions — sham newspapers.

Section 68A.504 - Prohibiting contributions during the legislative session.

Section 68A.505 - Use of public moneys for political purposes.

Section 68A.506 - Use of false caller identification for campaign purposes prohibited.

Section 68A.601 - Checkoff — income tax.

Section 68A.602 - Fund created.

Section 68A.603 - Rules promulgated.

Section 68A.604 - Funds.

Section 68A.605 - Distribution of campaign fund — restrictions on use.

Section 68A.606 - Funds — campaign expenses only.

Section 68A.607 - Reversion of funds.

Section 68A.608 - Income tax form — checkoff space.

Section 68A.609

Section 68A.701 - Penalty.