2009 Iowa Code
Title 2 - Elections and Official Duties
Subtitle 2 - Public Officers and Employees
CHAPTER 70A - FINANCIAL AND OTHER PROVISIONS FOR PUBLIC OFFICERS AND EMPLOYEES
70A.15A - CHARITABLE GIVING PAYROLL DEDUCTION BY OTHER THAN STATE OFFICER OR EMPLOYEE.

        70A.15A  CHARITABLE GIVING PAYROLL DEDUCTION BY OTHER
      THAN STATE OFFICER OR EMPLOYEE.
         1.  For purposes of this section, unless the context otherwise
      requires:
         a.  "Applicable public employer" means a board of directors of
      a school district, a county board of supervisors, or a governing body
      of a city.
         b.  "Eligible charitable organization" means a not-for-profit
      federation of health and human services, social welfare, or
      environmental agencies or associations that meets all of the
      following conditions:
         (1)  The federation is tax exempt under section 501(c)(3) of the
      Internal Revenue Code and contributions to the federation are
      deductible under section 170 of the Internal Revenue Code.
         (2)  The federation has had an office in this state for the last
      five years.
         (3)  The federation represents at least ten health and human
      services, social welfare, or environmental agencies or associations
      that are located in this state.
         (4)  The federation is governed by an active, voluntary board,
      which exercises administrative control over the federation.
         (5)  The federation is not a charitable foundation.
         (6)  The federation is registered with the secretary of state's
      office.
         2.  An applicable public employer may authorize deductions from
      the salaries or wages of its employees of an amount specified by an
      employee for payment to an eligible charitable organization.  The
      authorization by an employee for deductions from the employee's
      salary or wages shall be evidenced by a written request signed by the
      employee directed to and filed with the treasurer, or official in
      charge of the payroll system, of the applicable public employer and
      the treasurer or responsible official shall deduct from the salary or
      wages of the employee the amount specified for payment to the
      eligible charitable organization.  The request for the deduction may
      be withdrawn by the employee at any time by filing a written
      notification of withdrawal with the applicable treasurer or
      responsible official in charge of the payroll system.
         3.  If an applicable public employer authorizes deductions from
      the salaries or wages of its employees for payment to any eligible
      charitable organization, the applicable public employer shall ensure
      that an employee shall be permitted to authorize a deduction to any
      eligible charitable organization.  

         2006 Acts, ch 1185, §70