All open/active statewide, legislative, and county candidate committees are required to file reports no later than May 19, 2026, by 4:30pm.   Iowa Code section 68A.402(2)(a). 

Additionally, statewide and county PACs and county central committees are required to file reports no later than May 19, 2026, by 4:30pm

Local ballot issue committees must also file a report on May 19, 2026, if they are participating in an election this year.

The campaign finance report should cover all activity from  January 1 through May 14, 2026.  

Supplementary Reports May be Necessary for statewide and legislative committees

Statewide and Legislative Committees are required to file a Supplementary Report no later than May 29, 2026, by 4:30 p.m.  if the total contributions received (including loans and in-kind gifts) between May 15 and May 26 reach these specific amounts: 

- $1,000 for General Assembly candidates, 

- $5,000 for statewide offices, or 

- $10,000 for Governor

If the committee will not reach these amounts during that window, then, they can select the July 19 Periodic Report (covering May 15 through July 14) as scheduled. 

If you accidentally select the wrong report or need to make changes to a current filing, please contact your auditor. 

If you are unsure of your reporting requirements, please contact our office at 515-281-4028 or ethicsboard@iowa.gov.