Bills › 91st General Assembly
Providing for the public examination of a record associated with a donation made to a government body by a nonprofit corporation
Sponsored by Rep. Bill Gustoff (R)
Where it is now
- Done: IntroducedFebruary 16, 2026
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committeeFunnel: by February 20, 2026
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary Certain nonprofit organizations that support public schools or act as supporting organizations would be treated like government agencies regarding their records. This change allows people to examine and copy records related to donations made by these nonprofits to public educational institutions. These records are considered public unless they are specifically protected by other state or federal laws.1
Read the official explanation
BACKGROUND.7).1). A public record includes all documents, tape, or other information, stored or preserved in any medium. BILL’S PROVISIONS —— GENERAL. This bill provides for the public examination of a record associated with a nonprofit corporation (corporation) formed in this state as a domestic corporation or formed in another jurisdiction and authorized to transact business in this state as a foreign corporation (Code chapter 504). BILL’S PROVISIONS —— RECORDS BELONGING TO A NONPROFIT CORPORATION ACTING AS SUPPORTING ORGANIZATION. The bill provides that any record belonging to a corporation filing as a supporting organization under section 509(a)(3) of the Internal Revenue Code (IRC) is deemed a government body and a record belonging to the corporation is deemed to be a public record, unless the record is confidential under another Iowa statute or federal statute or regulation. Section 509(a)(3) applies when the supporting organization providing a donation has a nexus to the operations or control of the supported organization receiving the donation. BILL’S PROVISIONS —— RECORDS BELONGING TO A NONPROFIT CORPORATION SUPPORTING A PUBLIC EDUCATIONAL INSTITUTION. The bill provides that a corporation is deemed to be a government body for the limited purpose of allowing a person the right to examine and copy a record belonging to the corporation, if certain conditions are satisfied. The record must relate to a donation made by the corporation to a public educational institution or to a private foundation that supports a public educational institution, and the record cannot be confidential under another Iowa statute or federal statute or regulation. The bill eliminates a current exception that provides for the confidentiality of records relating to a charitable donation made to a foundation acting solely for the support of certain institutions, including a university governed by the state board of regents, the Iowa state fair, or a community college.