What officeholders have to file a PFD report?Iowa Code Section 68B.35 requires the following to file a PFD report with the Board: Statewide officials and candidates (governor, lieutenant governor, secretary of state, treasurer, auditor, attorney general) Executive or administrative head/s of any agency of the executive branchExecutive or administrative deputy head/s of any agency of the executive branchHead of a major subunit of a department or independent executive branch agency whose position involves a substantial exercise of administrative discretion of expenditure of public funds. Members of the following boards/commissions: Banking boardEthics and Campaign Disclosure BoardCredit Union Review BoardEconomic Development BoardEmployment Appeal BoardEnvironmental Protection Commission Health Facilities CouncilIowa Finance Authority Iowa Public Employee’s Retirement Investment BoardBoard of Iowa Lottery AuthorityNatural Resource Commission Board of ParolePublic Information BoardState Racing and Gaming Commission Board of RegentsTax Review BoardTransportation Commission Office of Consumer AdvocateIowa Utilities CommissionIowa Telecommunications and Technology CommissionAny full-time members of other boards and commissions as defined under section 7E.4 who receive an annual salary for their service on the board or commission If you are unsure if you are required to file a PFD report, contact the Board's Executive Secretary Nancy Wood at nancy.wood@iowa.gov , Do candidates have to file PFDs?Yes. Candidates for and holders of statewide office (governor, lieutenant governor, secretary of state, treasurer, auditor, attorney general) file their PFD report with the Board. Candidates for and members of the Iowa House of Representatives and Iowa Senate file with the Chief Clerk of the House and Secretary of the Senate, respectively. , When is my PFD report due?PFD reports for the preceding calendar year are due April 30. For example, your PFD report covering calendar year 2024 will be due April 30, 2025. Individuals are responsible for knowing their filing obligations. Failure to file a PFD report on time will result in a civil penalty. , How do I file a PFD?File your PFD report using the Board's Web Reporting System. Click here to begin the filing process. , Where can I review filed PFD reports?Filed PFD reports can be viewed using the Board's Web Reporting System. Click here to view filed PFD reports. , What is the penalty for failing to file a PFD report on time?An individual who fails to timely file a PFD report shall be subject to an automatic civil penalty according to the following schedule: Days Delinquent Penalty Amount 1 -14 $2515-30 $5031 and over $100If extraordinary circumstances prevented the timely filing of a PFD, individuals may request a waiver of the penalty subject to Board review. Petitions for waiver must be submitted within 30 days of notification of the civil penalty assessment. , Do I need to disclose the amount of income I earned?No. An individual is only required to disclose sources of income and not the amount of income that was earned. , Do I have to list assets and debts?No. An individual is only required to list sources of income that generate more than $1,000 of income in the covered year. An individual does not have to disclose any non-income producing asset or any asset that generates less than $1,000.00 in income. No debts are required to be listed. , Am I required to list the name of each stock, bond, or mutual fund that produced more than $1,000 in income?An individual is required to list the name of the entity in which the individual held stocks, bonds, mutual funds or other types of securities that generated over $1,000 in gross income for the covered year. If the individual held these securities through a brokerage firm, it is generally sufficient to simply name the brokerage firm and describe the brokerage account. For example, “Edward Jones/various publicly traded securities” or “Charles Schwab/stocks, bonds, EFTs, and mutual funds” is generally acceptable. In the interest of transparency, an individual should provide more detail if a particular security created or will likely create a conflict of interest for the individual. For example, a member of the economic development authority or a member of the IPERS investment board may need to provide more detail of income generating securities in a brokerage account than a member of the Ethics and Campaign Disclosure Board. , Am I required to disclose a retirement system that is not currently generating income?No. You are only required to disclose retirement systems which produced income during the covered year. For example, an individual who is a member of IPERS but not currently receiving any income from IPERS would not be required to list it as an income source. , Do I have to disclose joint income?Income sources include those which are held jointly with one or more persons and which in total generate more than $1,000 in income. “Jointly” means that the ownership of the income source is undivided among the owners and that all owners have one and the same interest in an undivided possession, each with full rights of use and enjoyment of the total income. Sources of income that are co-owned but with ownership interests that are legally divisible, without full rights of use of enjoyment of the total income, need not be reported unless the persons portion of the income from that source exceeds $1,000.

Question

What officeholders have to file a PFD report?Iowa Code Section 68B.35 requires the following to file a PFD report with the Board: Statewide officials and candidates (governor, lieutenant governor, secretary of state, treasurer, auditor, attorney general) Executive or administrative head/s of any agency of the executive branchExecutive or administrative deputy head/s of any agency of the executive branchHead of a major subunit of a department or independent executive branch agency whose position involves a substantial exercise of administrative discretion of expenditure of public funds. Members of the following boards/commissions: Banking boardEthics and Campaign Disclosure BoardCredit Union Review BoardEconomic Development BoardEmployment Appeal BoardEnvironmental Protection Commission Health Facilities CouncilIowa Finance Authority Iowa Public Employee’s Retirement Investment BoardBoard of Iowa Lottery AuthorityNatural Resource Commission Board of ParolePublic Information BoardState Racing and Gaming Commission Board of RegentsTax Review BoardTransportation Commission Office of Consumer AdvocateIowa Utilities CommissionIowa Telecommunications and Technology CommissionAny full-time members of other boards and commissions as defined under section 7E.4 who receive an annual salary for their service on the board or commission If you are unsure if you are required to file a PFD report, contact the Board's Executive Secretary Nancy Wood at nancy.wood@iowa.gov ,  Do candidates have to file PFDs?Yes. Candidates for and holders of statewide office (governor, lieutenant governor, secretary of state, treasurer, auditor, attorney general) file their PFD report with the Board. Candidates for and members of the Iowa House of Representatives and Iowa Senate file with the Chief Clerk of the House and Secretary of the Senate, respectively. ,  When is my PFD report due?PFD reports for the preceding calendar year are due April 30. For example, your PFD report covering calendar year 2024 will be due April 30, 2025. Individuals are responsible for knowing their filing obligations. Failure to file a PFD report on time will result in a civil penalty. ,  How do I file a PFD?File your PFD report using the Board's Web Reporting System. Click here to begin the filing process. ,  Where can I review filed PFD reports?Filed PFD reports can be viewed using the Board's Web Reporting System. Click here to view filed PFD reports. ,  What is the penalty for failing to file a PFD report on time?An individual who fails to timely file a PFD report shall be subject to an automatic civil penalty according to the following schedule: Days Delinquent                               Penalty Amount 1 -14                                                        $2515-30                                                       $5031 and over                                          $100If extraordinary circumstances prevented the timely filing of a PFD, individuals may request a waiver of the penalty subject to Board review. Petitions for waiver must be submitted within 30 days of notification of the civil penalty assessment. ,  Do I need to disclose the amount of income I earned?No. An individual is only required to disclose sources of income and not the amount of income that was earned. ,  Do I have to list assets and debts?No. An individual is only required to list sources of income that generate more than $1,000 of income in the covered year. An individual does not have to disclose any non-income producing asset or any asset that generates less than $1,000.00 in income. No debts are required to be listed. ,  Am I required to list the name of each stock, bond, or mutual fund that produced more than $1,000 in income?An individual is required to list the name of the entity in which the individual held stocks, bonds, mutual funds or other types of securities that generated over $1,000 in gross income for the covered year. If the individual held these securities through a brokerage firm, it is generally sufficient to simply name the brokerage firm and describe the brokerage account. For example, “Edward Jones/various publicly traded securities” or “Charles Schwab/stocks, bonds, EFTs, and mutual funds” is generally acceptable. In the interest of transparency, an individual should provide more detail if a particular security created or will likely create a conflict of interest for the individual. For example, a member of the economic development authority or a member of the IPERS investment board may need to provide more detail of income generating securities in a brokerage account than a member of the Ethics and Campaign Disclosure Board. ,  Am I required to disclose a retirement system that is not currently generating income?No. You are only required to disclose retirement systems which produced income during the covered year. For example, an individual who is a member of IPERS but not currently receiving any income from IPERS would not be required to list it as an income source. ,  Do I have to disclose joint income?Income sources include those which are held jointly with one or more persons and which in total generate more than $1,000 in income. “Jointly” means that the ownership of the income source is undivided among the owners and that all owners have one and the same interest in an undivided possession, each with full rights of use and enjoyment of the total income. Sources of income that are co-owned but with ownership interests that are legally divisible, without full rights of use of enjoyment of the total income, need not be reported unless the persons portion of the income from that source exceeds $1,000.

Accepted Answer

What officeholders have to file a PFD report?Iowa Code Section 68B.35 requires the following to file a PFD report with the Board: Statewide officials and candidates (governor, lieutenant governor, secretary of state, treasurer, auditor, attorney general) Executive or administrative head/s of any agency of the executive branchExecutive or administrative deputy head/s of any agency of the executive branchHead of a major subunit of a department or independent executive branch agency whose position involves a substantial exercise of administrative discretion of expenditure of public funds. Members of the following boards/commissions: Banking boardEthics and Campaign Disclosure BoardCredit Union Review BoardEconomic Development BoardEmployment Appeal BoardEnvironmental Protection Commission Health Facilities CouncilIowa Finance Authority Iowa Public Employee’s Retirement Investment BoardBoard of Iowa Lottery AuthorityNatural Resource Commission Board of ParolePublic Information BoardState Racing and Gaming Commission Board of RegentsTax Review BoardTransportation Commission Office of Consumer AdvocateIowa Utilities CommissionIowa Telecommunications and Technology CommissionAny full-time members of other boards and commissions as defined under section 7E.4 who receive an annual salary for their service on the board or commission If you are unsure if you are required to file a PFD report, contact the Board's Executive Secretary Nancy Wood at nancy.wood@iowa.gov ,  Do candidates have to file PFDs?Yes. Candidates for and holders of statewide office (governor, lieutenant governor, secretary of state, treasurer, auditor, attorney general) file their PFD report with the Board. Candidates for and members of the Iowa House of Representatives and Iowa Senate file with the Chief Clerk of the House and Secretary of the Senate, respectively. ,  When is my PFD report due?PFD reports for the preceding calendar year are due April 30. For example, your PFD report covering calendar year 2024 will be due April 30, 2025. Individuals are responsible for knowing their filing obligations. Failure to file a PFD report on time will result in a civil penalty. ,  How do I file a PFD?File your PFD report using the Board's Web Reporting System. Click here to begin the filing process. ,  Where can I review filed PFD reports?Filed PFD reports can be viewed using the Board's Web Reporting System. Click here to view filed PFD reports. ,  What is the penalty for failing to file a PFD report on time?An individual who fails to timely file a PFD report shall be subject to an automatic civil penalty according to the following schedule: Days Delinquent                               Penalty Amount 1 -14                                                        $2515-30                                                       $5031 and over                                          $100If extraordinary circumstances prevented the timely filing of a PFD, individuals may request a waiver of the penalty subject to Board review. Petitions for waiver must be submitted within 30 days of notification of the civil penalty assessment. ,  Do I need to disclose the amount of income I earned?No. An individual is only required to disclose sources of income and not the amount of income that was earned. ,  Do I have to list assets and debts?No. An individual is only required to list sources of income that generate more than $1,000 of income in the covered year. An individual does not have to disclose any non-income producing asset or any asset that generates less than $1,000.00 in income. No debts are required to be listed. ,  Am I required to list the name of each stock, bond, or mutual fund that produced more than $1,000 in income?An individual is required to list the name of the entity in which the individual held stocks, bonds, mutual funds or other types of securities that generated over $1,000 in gross income for the covered year. If the individual held these securities through a brokerage firm, it is generally sufficient to simply name the brokerage firm and describe the brokerage account. For example, “Edward Jones/various publicly traded securities” or “Charles Schwab/stocks, bonds, EFTs, and mutual funds” is generally acceptable. In the interest of transparency, an individual should provide more detail if a particular security created or will likely create a conflict of interest for the individual. For example, a member of the economic development authority or a member of the IPERS investment board may need to provide more detail of income generating securities in a brokerage account than a member of the Ethics and Campaign Disclosure Board. ,  Am I required to disclose a retirement system that is not currently generating income?No. You are only required to disclose retirement systems which produced income during the covered year. For example, an individual who is a member of IPERS but not currently receiving any income from IPERS would not be required to list it as an income source. ,  Do I have to disclose joint income?Income sources include those which are held jointly with one or more persons and which in total generate more than $1,000 in income. “Jointly” means that the ownership of the income source is undivided among the owners and that all owners have one and the same interest in an undivided possession, each with full rights of use and enjoyment of the total income. Sources of income that are co-owned but with ownership interests that are legally divisible, without full rights of use of enjoyment of the total income, need not be reported unless the persons portion of the income from that source exceeds $1,000.

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