Bill > HF2475

Introduced Session

BACKGROUND. Under Iowa’s open records law, a person has a right to examine and copy a public record and to publish or otherwise disseminate a public record belonging to a government body (Code section 22.2) subject to narrow exceptions providing for the confidentiality of certain public records (see Code section 22.7). A government body includes a state agency, local government unit (e.g., county, city, or school district), or a tax-supported district or nonprofit corporation other than a fair conducting a fair event as provided in Code chapter 174, whose facilities or indebtedness are supported in whole or in part with property tax revenue (Code section 22.1). 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.

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Bill Gustoff (R)*, 

Introduced, referred to State Government. H.J. 295. (on 02/16/2026)

Official Document