351—4.13(68A,68B) Report forms—summary page (DR-2) and supporting schedules.

1. 4.13(1)  Additional information. The board may require committees to submit relevant information not specifically delineated in Iowa Code chapter 68A where the disclosure report form asks for information.

2. 4.13(2)  Reporting forms. The disclosure reports shall be submitted using the forms provided in the board’s electronic filing system. The forms include:

   1. a. DR-2 — Disclosure Summary Page.
   2. b. Schedule A — Monetary Receipts.
   3. c. Schedule B — Monetary Expenditures.
   4. d. Schedule C — (Reserved).
   5. e. Schedule D — Incurred Indebtedness.
   6. f. Schedule E — In-kind Contributions.
   7. g. Schedule F — Loans Received and Repaid.
   8. h. Schedule G — Consultant Activity.
   9. i. Schedule H — Campaign Property.
3. 4.13(3)  Special information required for city, school, or local ballot issue elections. Committees expressly advocating the election or defeat of a candidate for city or school public office or expressly advocating the passage or defeat of a local ballot issue shall indicate in the designated spaces on the report summary page the date that the election is to be held, the period covered by the disclosure report, and the county responsible for conducting the election.
4. 4.13(4)  Independent expenditure disclosures. Form IE-O shall serve as a campaign disclosure report for an independent expenditure committee. Form IE shall serve as a campaign disclosure report for an individual making an independent expenditure.

This rule is intended to implement Iowa Code sections 68A.402A and 68A.404.

[ARC 0235D, IAB 4/29/26, effective 6/3/26]