351—4.9(68A) Campaign disclosure report due dates.

1. 4.9(1)  Statewide office, general assembly, judge standing for retention. A candidate’s committee for statewide office or the general assembly or a judge standing for retention shall file campaign disclosure reports as follows:

   1. a. Election year.

      Report due	Covering period
      May 19	January 1 through May 14
      July 19	May 15 or Wednesday preceding primary election* through July 14
      October 19	July 15 through October 14
      January 19 (next calendar year)	October 15 or Wednesday preceding general election* through December 31 of election year

   2. b. Supplementary report.

      Report due	Covering period
      Friday preceding primary election*	May 15 through Tuesday preceding primary election*
      Friday preceding general election*	October 15 through Tuesday preceding general election*
      *If supplementary report required. See subrule 4.9(2).

   3. c. Nonelection year.

      Report due	Covering period
      January 19 (next calendar year)	January 1 through December 31 of nonelection year

   4. d. Special election.

      Report due	Covering period
      Five days preceding the election*	Date of initial activity through tenth day prior to the special election
      *This report is in addition to the election year reports required under paragraph 4.9(1)“a.”

2. 4.9(2)  Statewide office or general assembly—supplementary reports. In addition to reports required under subrule 4.9(1), a supplementary report is required if contributions received during the period beginning on the date of initial financial activity, or the day after the period covered by the last report, as applicable, through the Tuesday preceding the primary or general election equal or exceed the following thresholds:

   Office sought	Contribution threshold
   Governor	$10,000 or more
   Other statewide office	$5,000 or more
   General assembly	$1,000 or more

3. 4.9(3)  County candidate. A candidate’s committee for county office shall file campaign disclosure reports as follows:

   1. a. Election year.

      Report due	Covering period
      May 19	January 1 through May 14
      July 19	May 15 through July 14
      October 19	July 15 through October 14
      January 19 (next calendar year)	October 15 through December 31 of election year

   2. b. Nonelection year.

      Report due	Covering period
      January 19 (next calendar year)	January 1 through December 31 of nonelection year

   3. c. Special election.

      Report due	Covering period
      Five days preceding the election*	Date of initial activity through tenth day prior to the special election
      *This report is in addition to the election year reports required under paragraph 4.9(3)“a.”

4. 4.9(4)  City candidate. A candidate’s committee for city office shall file campaign disclosure reports as follows:

   1. a. Election year.

      Report due	Covering period
      Five days before primary election	Date of initial activity through ten days before primary election
      Five days before general election	Nine days before primary election through ten days before general election
      Five days before runoff election*	Nine days before the general election through ten days before the runoff election
      January 19 (next calendar year)	Cutoff date from previously filed report through December 31
      *If a runoff election is held.

   2. b. Nonelection year.

      Report due	Covering period
      January 19 (next calendar year)	January 1 through December 31 of nonelection year

   3. c. Special election.

      Report due	Covering period
      Five days preceding the election*	Date of initial activity through tenth day prior to the special election
      *This report is in addition to the election year reports required under paragraph 4.9(4)“a.”

5. 4.9(5)  School board or other political subdivision. A candidate’s committee for school board or other political subdivision office, except for county office or city office, shall file campaign disclosure reports as follows:

   1. a. Election year.

      Report due	Covering period
      Five days before election	Date of initial activity through ten days before election
      January 19 (next calendar year)	Nine days before election through December 31

   2. b. Nonelection year.

      Report due	Covering period
      January 19 (next calendar year)	January 1 through December 31 of nonelection year

   3. c. Special election.

      Report due	Covering period
      Five days preceding the election*	Date of initial activity through tenth day prior to the special election
      *This report is in addition to the election year reports required under paragraph 4.9(5)“a.”

6. 4.9(6)  State statutory political committee (state political party). A state statutory political committee shall file campaign disclosure reports as follows:

   1. a. Election year.

      Report due	Covering period
      May 19	January 1 through May 14
      July 19	May 15 through July 14
      October 19	July 15 through October 14
      January 19 (next calendar year)	October 15 through December 31 of election year

   2. b. Nonelection year.

      Report due	Covering period
      January 19 (next calendar year)	January 1 through December 31 of nonelection year

7. 4.9(7)  County statutory political committee (county central committee). A county statutory political committee shall file campaign disclosure reports as follows:

   1. a. Election year.

      Report due	Covering period
      May 19	January 1 through May 14
      July 19	May 15 through July 14
      October 19	July 15 through October 14
      January 19 (next calendar year)	October 15 through December 31 of election year

   2. b. Nonelection year.

      Report due	Covering period
      January 19 (next calendar year)	January 1 through December 31 of nonelection year

8. 4.9(8)  State political committee (state PAC). A PAC expressly advocating the nomination, election, or defeat of candidates for statewide office or the general assembly or a judge standing for retention shall file campaign disclosure reports as follows:

   1. a. Election year.

      Report due	Covering period
      May 19	January 1 through May 14
      July 19	May 15 through July 14
      October 19	July 15 through October 14
      January 19 (next calendar year)	October 15 through December 31 of election year

   2. b. Nonelection year.

      Report due	Covering period
      July 19	January 1 through June 30
      January 19 (next calendar year)	July 1 through December 31

9. 4.9(9)  County political committee (county PAC). A PAC expressly advocating the nomination, election, or defeat of candidates for county office shall file campaign disclosure reports as follows:

   1. a. Election year.

      Report due	Covering period
      May 19	January 1 through May 14
      July 19	May 15 through July 14
      October 19	July 15 through October 14
      January 19 (next calendar year)	October 15 through December 31 of election year

   2. b. Nonelection year.

      Report due	Covering period
      January 19 (next calendar year)	January 1 through December 31 of nonelection year

10. 4.9(10)  City political committee (city PAC). A PAC expressly advocating the nomination, election, or defeat of candidates for city office shall file campaign disclosure reports as follows:

    1. a. Election year.

       Report due	Covering period
       Five days before primary election	Date of initial activity through ten days before primary election
       Five days before general election	Nine days before primary election through ten days before general election
       Five days before runoff election*	Nine days before the general election through ten days before runoff election
       January 19 (next calendar year)	Cutoff date from previously filed report through December 31
       *If a runoff election is held.

    2. b. Nonelection year.

       Report due	Covering period
       January 19 (next calendar year)	January 1 through December 31 of nonelection year

11. 4.9(11)  School board or other political subdivision political committee (school board or other local PAC). A PAC expressly advocating the nomination, election, or defeat of candidates for school board or other political subdivision office, except for county office or city office, shall file campaign disclosure reports as follows:

    1. a. Election year.

       Report due	Covering period
       Five days before election	Date of initial activity through ten days before election
       January 19 (next calendar year)	Nine days before election through December 31

    2. b. Nonelection year.

       Report due	Covering period
       January 19 (next calendar year)	January 1 through December 31 of nonelection year

12. 4.9(12)  Statewide or local ballot issue committee (ballot issue PAC). A PAC expressly advocating the passage or defeat of a statewide or local ballot issue shall file campaign disclosure reports as follows:

    1. a. Election year.

       Report due	Covering period
       Five days before election	Date of initial activity or previous report through ten days before election
       May 19	Date of initial activity or previous report through May 14
       July 19	Date of initial activity or previous report through July 14
       October 19	Date of initial activity or previous report through October 14
       January 19 (next calendar year)	Cutoff date from previously filed report through December 31

    2. b. Nonelection year.

       Report due	Covering period
       January 19 (next calendar year)	January 1 through December 31 of nonelection year

13. 4.9(13)  Permanent organizations. A permanent organization temporarily engaging in political activity shall organize a political committee and shall keep the funds relating to that political activity segregated from its operating funds. The committee shall file reports on the applicable due dates as required by this rule. The reports shall identify the source of the original funds used for a contribution made to a candidate or a candidate’s committee. When the permanent organization ceases to be involved in the political activity, the permanent organization shall dissolve the political committee. “Permanent organization” means an organization that is continuing, stable, and enduring, and was originally organized for purposes other than engaging in election activities.
14. 4.9(14)  “Election year” defined. “Election year” means a year in which the name of the candidate or ballot issue appears on a ballot to be voted on by the electors of the state of Iowa. For state and county statutory political committees, “election year” means a year in which primary and general elections are held.
15. 4.9(15)  Independent expenditure reporting. An independent expenditure committee that is required to file campaign disclosure reports shall file an initial report at the same time as the committee files its original independent expenditure statement. 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 section 68A.402.

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