Campaign reporting due dates are based on the type of committee and whether it is an election year. A campaign committee (for candidate, PAC, or party) is created by electronically filing a statement of organization. A person or entity making an independent expenditure is only required to file an independent expenditure statement. All reports are due by 4:30 pm on the day the report is due.
- Access the IECDB Web Reporting System searchable database.
- See all committee reports in the IECDB Web Reporting System.
Candidates
Every candidate committee is required to periodically report its financial activity to the Ethics Board using the Ethics Board’s web reporting system. Reports must be electronically filed by 4:30 p.m. on the due date. Reporting dates vary depending on the type of candidate committee and whether or not it is an election year for the candidate. A committee is required to file reports even if there is no financial activity during a reporting period until the committee is dissolved.
Committees are responsible for knowing their reporting deadlines. The Ethics Board strives to email every committee a reminder notice before every disclosure report filing deadline. However, these notices are merely a courtesy. Failure to receive a reminder notice is no excuse for an untimely report. If you need help determining your disclosure report filing deadlines, contact the Board's staff
All reports are due by 4:30 p.m.
Election Year (the year the name of candidate is on the ballot)
- Report due May 19 for period January 1 - May 14
- Report due Friday preceding primary* for period May 15 - Tuesday preceding primary
- Report due July 19 for period May 15 or Wednesday preceding primary - July 14
- Report due October 19 for period July 15 - October 14
- Report due Friday preceding general* for period October 15 - Tuesday preceding general
- Report due January 19 for period October 15 or Wednesday preceding general - December 31
* These supplementary reports are required if contributions (monetary, in-kind and loans) received in the covered period equal $10,000 or more for gubernatorial candidates, $5,000 or more for other statewide candidates, or $1,000 or more for general assembly candidates.
Special Election
In addition to election year reports, special election candidates also are required to file the follow report:
- Report Due 5th day before the special election for period from initial activity or prior report through 10 days before the election
Non-Election Year
- Report Due January 19 for period January 1 - December 31
All reports are due by 4:30 p.m.
Election Year (the year the name of candidate is on the ballot)
- Report due May 19 for period January 1 - May 14
- Report due July 19 for period May 15 - July 14
- Report due October 19 for period July 15 - October 14
- Report due January 19 for period October 15 - December 31
Special Election
In addition to election year reports, special election candidates also are required to file the following report:
- Report due 5th day before the special election for period from initial activity or prior report through 10 days before the election
Non-Election Year
- Report due January 19 for period January 1 - December 31
All reports are due by 4:30 p.m.
Election Year (the year the name of candidate is on the ballot)
- Report due five days before primary election* for period of date of initial activity through 10 days before primary election
- Report due five days before general election* for period of 9 days before primary election through 10 days before general election
- Report due five days before runoff election (if runoff election is held)* for period of 9 days before general election through 10 days before the runoff election
- Report due January 19 for period of cutoff date from previously filed report through December 31
* Most cities only have a general election.
Special Election
In addition to election year reports, special election candidates are required to file the following report:
- Report due 5th day before the special election for period from initial activity or prior report through 10 days before the election
Non-Election Year
- Report due January 19 for period January 1 - December 31
All reports are due by 4:30 p.m.
Election Year (the year the name of candidate is on the ballot)
- Report due 5 days before the election for period of date of initial activity through 10 days prior to election
- Report due January 19 (next calendar year) for period 9 days prior to election through December 31
Special Election
In addition to election year reports, special election candidates are required to file the following report:
- Report due 5th day before the special election for period from initial activity or prior report through 10 days before the election
Non-Election Year
- Report due January 19 for period January 1 - December 31
Political Action Committees (PACs)
A PAC must register by electronically filing the Statement of Organization (DR-1) within ten days of crossing the $1000 threshold mentioned above. The PAC then files full disclosure reports on the following due dates until it dissolves:
Reports must be filed at or before 4:30 pm of the due date. If a due date falls on a weekend or holiday, the report deadline is extended to the next working day.
Election Year (Even Numbered Years)
- Report due May 19 for period of January 1 through May 14
- Report due July 19 for period of May 15 through July 14
- Report due October 19 for period of July 15 through October 14
- Report due January 19 (next calendar year) for period October 15 through December 31 of election year
Non Election Year (Odd Numbered Years)
- Report due July 19 for period January 1 through June 30
- Report due due January 19 (next calendar year) for period July 1 through December 31
Election Year (Even Numbered Years)
- Report due May 19 for period January 1 through May 14
- Report due July 19 for period May 15 through July 14
- Report due October 19 for period July 15 through October 14
- Report due January 19 (next calendar year) for period October 15 through December 31
Non Election Year (Odd Numbered Years)
- Report due January 19 for period January 1 through December 31 of preceding year
Election Year
- Report due five days before primary election for period of date of initial activity through ten days before primary election
- Report due five days before primary election for period of nine days before primary election through ten days before general election
- Report due five days before runoff election* for period of nine days before the general election through ten days before runoff election
- Report due January 19 (next calendar year) for period of cutoff date from previously filed report through December 31
- Report due for period
* If a runoff election is held.
Non Election Year
- Report due January 19 (next calendar year) for period January 1 through December 31 of nonelection year
Election Year
- Report due five days before election for period of date of initial activity through ten days before election
- Report due January 19 (next calendar year) for period of nine days before election through December 31
Non Election Year
- Report due January 19 (next calendar year) for period January 1 through December 31 of nonelection year
Election Year
- Report due five days before election for period of date of initial activity or previous report through ten days before election
- Report due May 19 for period of date of initial activity or previous report through May 14
- Report due July 19 for period of date of initial activity or previous report through July 14
- Report due October 19 for period of date of initial activity or previous report through October 14
Iowa Code section 68A.201A requires a federal or out-of-state committee to electronically file a verified statement of registration (VSR) for every contribution to an Iowa committee of $50 or more. The VSR is due within 15 days of making the contribution.
View contributions made by out-of-state and federal committees to Iowa campaigns.
A permanent organization making a single contribution in excess of $1,000 may in lieu of registering a PAC file a One-Time Contribution form, which is due within 10 days of making the contribution.
Other Campaign Reports
A campaign that has not exceeded $1000 in campaign activities but wants to use the shorter "paid for by" attribution (see Iowa Code section 68A.405 and Board rule 4.38) must file this form PRIOR to distributing political materials. If the $1000 is later crossed, the campaign must file a DR-1 and campaign disclosure reports.
All reports are due by 4:30 pm on the day the report is due and must be filed electronically using the Board's web reporting system.
Election Year (even-numbered years)
- Report due May 19 for period January 1 - May 14
- Report due July 19 for period May 15 - July 14
- Report due October 19 for period July 15- October 14
- Report due January 19 for period October 15 - December 31
Non-Election Year (odd-numbered years)
- Report due January 19 for period January 1 - December 31 of the previous year
State parties in Iowa are permitted to report all of their funds together in one report covering the majority of their activity. Only State Party Income Tax Checkoff Funds and the State Party Building Funds are reported separately.
This report is filed on paper.
- Report due January 31 for period January 1 - December 31 of the previous year
Although each party uses a variety of fund names, including those in the lists below, candidate committees should report their transactions as taking place through the main state party committee with the committee numbers referenced below.
Iowa Democratic Party (Committee number 9098)
- House Truman Fund
- Joint Truman Fund
- Senate Majority Fund
- Iowa Democratic Party
- Levin Fund
Republican Party of Iowa (Committee number 9161)
- Eisenhower Club
- Legislative Majority Fund
- Technology Fund
- Iowa Victory Fund
- Iowa Governor’s Fund
- Iowa Chairman’s Fund
- House Majority Fund
- Report due January 25 for period July 1 - December 31 of the previous year
Iowa Code section 68A.404 as amended by 2010 Iowa Acts, SF 2354 requires an individual or organization that expends in excess of $1000 in the aggregate to expressly advocate the election or defeat or a candidate or ballot issue to file a statement within 48 hours of the independent expenditure. An independent expenditure is a communication that is made without being coordinated with a campaign. Registered state committees are not required to file the form as their expenditures are already reported. These individuals or organizations have filed independent expenditures for or against state candidates. View forms filed involving local committees on the IECDB State/Local Campaign Disclosure Reports website. They are listed by county.
View the Independent Expenditure reports for 2017 to the present on the IECDB State/Local Campaign Disclosure Reports website.
A DR-CO form must be filed by an organization that collects and transfers earmarked contributions to Iowa committees. A conduit organization makes no independent decisions concerning distribution of contributions received. Recipient committees disclose source of original donations. Form must be filed prior to organization collecting and transferring funds.
Register a Conduit Organization Form
This form can be printed (downloaded) blank OR the screen can be filled in at this site and then printed. Use the tab key to move through the form and the enter key for additional lines in the address field. After filling in and printing, use the Reset button for a new blank form.
THE FILLED IN FORM CANNOT BE SAVED TO YOUR COMPUTER.
This form must be filed with the Board on or before the organization collects and transfers funds to Iowa committees. This form is filed when the organization collects only earmarked contributions for distribution to designated committees, makes no independent decisions concerning distribution of contributions received and provides all required information to recipient committee for disclosure purposes.
Conduit Organizations Reports
The forms listed show some of the organizations that collect and transfer earmarked funds for Iowa committees. The organizations simply pass the funds along and make no independent decisions concerning distribution of the contributions. The organizations provide the donor information to the recipient committees who then disclose this information on their campaign reports.
- Act Blue
- Copperhead Consulting Services
- Planned Parenthood
- Iowa Grocery Industry
- Iowa Academy of Ophthalmology
- Friends of Dairyland
- FYP, LLC, DBA MyChange
527 groups on this page are tax-exempt organizations that do not make campaign contributions to Iowa committees but do engage in activities such as issue advocacy ads that promote or criticize a candidate's voting record but do not expressly advocate for or against candidates. Such activities do not trigger Iowa's campaign laws except for Iowa Code section 68A.401A. That law requires certain 527 committees to file copies of IRS reports. To satisfy this filing requirement the Board will link to the appropriate IRS Web pages.
Federal law requires some campaign committees to also register as 527 committees. This page is for non-express advocacy 527 committees only.
Current listing of Iowa 527 Committees that are not campaign committees. The following reports have been filed beginning July 1, 2008.
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Search the IRS website to view older reports for Iowa 527 committees. Check "Form 990" and enter the "Name of the Organization" for a specific committee report.
A committee shall file a Statement of Dissolution within 30 days of dissolving or determining that it will not longer receive contributions or make disbursements. Before dissolving, a committee must (1) pay or transfer all of its debts or obligations, (2) reduce its cash balance to zero, (3) if a candidate’s committee, sell or transfer its campaign property, AND (4) file a final report showing these transactions and a Statement of Dissolution.