The Iowa Ethics and Campaign Disclosure Board issues this Advisory Opinion sua sponte pursuant to Iowa Code section 68B.32A(12) and Iowa Administrative Code rule 351-1.2(1).
We note at the outset that the Board’s jurisdiction is limited to the application of Iowa Code chapters 68A, 68B, and rules in Iowa Administrative Code chapter 351. Advice in a Board advisory opinion, if followed, constitutes a defense of a subsequent complaint based on the same facts and circumstances.
QUESTION POSED
Is a blank campaign report or a report that is required to be amended “significantly” after the filing deadline "timely filed?"
OPINION
Iowa Code § 68A.401(1) mandates “[a]ll statements and reports required to be filed under this chapter shall be filed with the board as provided in this section and section 68A.402, subsection 1.” Committees required to file the statements are to file “all statements and reports in an electronic format by 4:30 p.m. of the day the filing is due and according to rules adopted by the board.” Iowa Code § 68A.401(1)(a).
Iowa Administrative Code 351-4.22(2) provides that “[i]f, upon review, board staff determine that a committee’s report is incomplete because required information has been omitted or has been incorrectly reported, the staff shall communicate the deficiencies to the committee. A failure to satisfactorily respond to or to remedy the error or omission may be grounds for a violation of Iowa Code section 68A.402 as a failure to file a report which conforms to the requirements of that provision.”
The Board is directed to post all statements and reports filed by the committees on its internet site. Iowa Code § 68A.401.
In more than one instance, a committee has filed a blank or substantially incomplete report by the reporting deadline to avoid late filing penalties and/or public notice of their late report. These committees have eventually amended their reports, but the failure to knowingly file a legitimate report by the deadline is contrary to the legal requirements of Iowa Code § 68A.401.
Following acceptance of this advisory opinion, committees filing blank or substantially incomplete reports, as determined by the Board, will be subject to penalties for late-filed statements or reports.
Committees facing hardships or unusual circumstances that make compliance with the reporting deadline impossible should contact the Board prior to the filing deadline to discuss options for addressing the matter. Additionally, the Board has created a waiver system for committees to request a waiver of penalties when extenuating circumstances exist that impact their ability to file in a timely manner.
BY DIRECTION AND VOTE OF THE BOARD:
James Albert, Chair
Elaine Olson, Vice Chair
Jonathan Roos
Daniel Jessop
Leah Rodenberg
SUBMITTED BY:
Erika Eckley, Executive Director and Legal Counsel
ISSUED ON:
April 1, 2026
Pursuant to Iowa Administrative rule 351-1.3(3), a person who has received a board opinion may, within 30 days after the issuance of the opinion, request modification or reconsideration of the opinion. A request for modification or reconsideration shall be deemed denied unless the board acts upon the request within 60 days of receipt of the request. Pursuant to Iowa Administrative rule 351-1.3(6), a person who has received a board opinion or advice may petition for a declaratory order pursuant to Iowa Code section 17A.9. The Board will refuse to issue a declaratory order to a person who has previously received a board opinion on the same question, unless the requestor demonstrates a significant change in circumstances from those in the board opinion.