2009 Iowa Code
Title 2 - Elections and Official Duties
Subtitle 2 - Public Officers and Employees
CHAPTER 68A - CAMPAIGN FINANCE
68A.402B - COMMITTEE DISSOLUTION OR INACTIVITY.

        68A.402B  COMMITTEE DISSOLUTION OR INACTIVITY.
         1.  If a committee, after having filed a statement of organization
      or one or more disclosure reports, dissolves or determines that it
      will no longer receive contributions or make disbursements, the
      committee shall notify the board within thirty days following such
      dissolution or determination by filing a dissolution report on forms
      prescribed by the board.
         2.  A committee shall not dissolve until all loans, debts, and
      obligations are paid, forgiven, or transferred and the remaining
      moneys in the committee's account are distributed according to
      sections 68A.302 and 68A.303.  If a loan is transferred or forgiven,
      the amount of the transferred or forgiven loan must be reported as an
      in-kind contribution and deducted from the loans payable balance on
      the disclosure form.  If, upon review of a committee's statement of
      dissolution and final report, the board determines that the
      requirements for dissolution have been satisfied, the dissolution
      shall be certified and the committee relieved of further filing
      requirements.  

         2004 Acts, ch 1114, §3; 2005 Acts, ch 72, §12