Read the full stored bill text
House
File
2475
-
Introduced
HOUSE
FILE
2475
BY
GUSTOFF
A
BILL
FOR
An
Act
providing
for
the
public
examination
of
a
record
1
associated
with
a
donation
made
to
a
government
body
by
a
2
nonprofit
corporation.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
NEW
SECTION
.
22.3B
Nonprofit
corporations
——
1
records
of
a
supporting
organization.
2
A
domestic
or
foreign
nonprofit
corporation
formed
or
3
transacting
business
in
this
state
under
chapter
504
and
4
filing
as
a
supporting
organization
under
section
509(a)(3)
of
5
the
Internal
Revenue
Code
shall
be
deemed
a
government
body.
6
Any
record
belonging
to
the
nonprofit
corporation
shall
be
7
deemed
to
be
a
public
record,
unless
otherwise
required
to
be
8
confidential
under
state
statute
or
federal
law
statute
or
9
regulation.
10
Sec.
2.
NEW
SECTION
.
22.3C
Nonprofit
corporations
——
11
records
of
donations
to
an
educational
foundation.
12
1.
A
domestic
or
foreign
nonprofit
corporation
formed
or
13
transacting
business
in
this
state
under
chapter
504
shall
be
14
deemed
a
government
body
for
the
limited
purpose
of
allowing
a
15
person
the
right
to
examine
and
copy
a
record
belonging
to
the
16
nonprofit
corporation,
if
all
the
following
apply:
17
a.
The
record
relates
to
a
donation
made
by
the
nonprofit
18
corporation
to
an
educational
institution
or
private
foundation
19
as
defined
in
section
509
of
the
Internal
Revenue
Code
that
20
supports
a
public
educational
institution.
21
b.
The
record
is
not
required
to
be
confidential
under
22
state
statute
or
federal
statute
or
regulation.
Otherwise,
any
23
record
belonging
to
the
nonprofit
corporation
that
relates
to
24
the
donation
shall
be
deemed
to
be
a
public
record.
25
2.
As
used
in
subsection
1,
a
“public
educational
26
institution”
includes
any
of
the
following:
27
a.
A
public
school
district
as
described
in
chapter
274,
28
including
a
charter
school
under
chapter
256E,
or
a
charter
29
school
or
an
innovation
zone
school
under
chapter
256F.
30
b.
An
area
education
agency
established
pursuant
to
chapter
31
273.
32
c.
A
community
college
as
defined
in
section
260C.2.
33
d.
An
institution
governed
by
the
state
board
of
regents
34
pursuant
to
chapter
262.
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Sec.
3.
Section
22.7,
subsection
52,
Code
2026,
is
amended
1
by
striking
the
subsection.
2
Sec.
4.
Section
173.22A,
subsection
2,
Code
2026,
is
amended
3
to
read
as
follows:
4
2.
Moneys
in
the
Iowa
state
fairgrounds
trust
fund
shall
not
5
be
deposited
in
the
state
treasury,
but
shall
be
held
separate
6
and
apart
from
both
the
state
fair’s
operating
moneys
and
the
7
state
fair
foundation
fund
established
in
section
173.22
.
The
8
board
as
trustee
shall
hold
only
legal
title
to
these
moneys,
9
which
shall
not
form
any
part
of
the
general
fund
of
the
state.
10
The
moneys
shall
not
be
subject
to
appropriation
by
the
general
11
assembly
or
subject
to
transfer
pursuant
to
chapter
8
.
The
12
moneys
are
not
and
shall
not
be
deemed
public
funds
for
any
13
purpose.
The
fund
shall
be
an
institutional
endowment
fund
14
within
the
meaning
of
and
subject
to
chapter
540A
.
The
fund
15
shall
not
be
subject
to
audit
by
the
auditor
of
state,
but
16
shall
be
audited
annually
by
a
certified
public
accountant.
17
The
annual
audit
shall
be
delivered
to
the
auditor
of
state,
18
who
may
include
it
in
any
further
report
that
the
auditor
of
19
state
deems
appropriate.
However,
an
annual
audit
shall
be
a
20
confidential
record
to
the
extent
required
in
section
22.7,
21
subsection
52
.
The
moneys
may
be
held
in
perpetuity,
subject
22
to
the
provisions
for
release
or
modification
of
restrictions
23
on
the
moneys
as
provided
in
chapter
540A
.
24
EXPLANATION
25
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
26
the
explanation’s
substance
by
the
members
of
the
general
assembly.
27
BACKGROUND.
Under
Iowa’s
open
records
law,
a
person
has
a
28
right
to
examine
and
copy
a
public
record
and
to
publish
or
29
otherwise
disseminate
a
public
record
belonging
to
a
government
30
body
(Code
section
22.2)
subject
to
narrow
exceptions
providing
31
for
the
confidentiality
of
certain
public
records
(see
Code
32
section
22.7).
A
government
body
includes
a
state
agency,
33
local
government
unit
(e.g.,
county,
city,
or
school
district),
34
or
a
tax-supported
district
or
nonprofit
corporation
other
than
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a
fair
conducting
a
fair
event
as
provided
in
Code
chapter
174,
1
whose
facilities
or
indebtedness
are
supported
in
whole
or
in
2
part
with
property
tax
revenue
(Code
section
22.1).
A
public
3
record
includes
all
documents,
tape,
or
other
information,
4
stored
or
preserved
in
any
medium.
5
BILL’S
PROVISIONS
——
GENERAL.
This
bill
provides
for
the
6
public
examination
of
a
record
associated
with
a
nonprofit
7
corporation
(corporation)
formed
in
this
state
as
a
domestic
8
corporation
or
formed
in
another
jurisdiction
and
authorized
to
9
transact
business
in
this
state
as
a
foreign
corporation
(Code
10
chapter
504).
11
BILL’S
PROVISIONS
——
RECORDS
BELONGING
TO
A
NONPROFIT
12
CORPORATION
ACTING
AS
SUPPORTING
ORGANIZATION.
The
bill
13
provides
that
any
record
belonging
to
a
corporation
filing
as
a
14
supporting
organization
under
section
509(a)(3)
of
the
Internal
15
Revenue
Code
(IRC)
is
deemed
a
government
body
and
a
record
16
belonging
to
the
corporation
is
deemed
to
be
a
public
record,
17
unless
the
record
is
confidential
under
another
Iowa
statute
or
18
federal
statute
or
regulation.
Section
509(a)(3)
applies
when
19
the
supporting
organization
providing
a
donation
has
a
nexus
20
to
the
operations
or
control
of
the
supported
organization
21
receiving
the
donation.
22
BILL’S
PROVISIONS
——
RECORDS
BELONGING
TO
A
NONPROFIT
23
CORPORATION
SUPPORTING
A
PUBLIC
EDUCATIONAL
INSTITUTION.
The
24
bill
provides
that
a
corporation
is
deemed
to
be
a
government
25
body
for
the
limited
purpose
of
allowing
a
person
the
right
26
to
examine
and
copy
a
record
belonging
to
the
corporation,
if
27
certain
conditions
are
satisfied.
The
record
must
relate
to
28
a
donation
made
by
the
corporation
to
a
public
educational
29
institution
or
to
a
private
foundation
that
supports
a
public
30
educational
institution,
and
the
record
cannot
be
confidential
31
under
another
Iowa
statute
or
federal
statute
or
regulation.
32
The
bill
eliminates
a
current
exception
that
provides
for
the
33
confidentiality
of
records
relating
to
a
charitable
donation
34
made
to
a
foundation
acting
solely
for
the
support
of
certain
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institutions,
including
a
university
governed
by
the
state
1
board
of
regents,
the
Iowa
state
fair,
or
a
community
college.
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