This bill establishes new provisions for the public examination of records associated with donations made by nonprofit corporations to government bodies in Iowa. It designates domestic and foreign nonprofit corporations that operate as supporting organizations under section 509(a)(3) of the Internal Revenue Code as government bodies, thereby classifying their records as public unless they are required to be confidential by state or federal law. Additionally, it allows for the examination and copying of records related to donations made to public educational institutions or private foundations that support such institutions, provided these records are not confidential.

The bill also amends existing law by removing a confidentiality exception for records related to charitable donations made to certain foundations, including those supporting universities, the Iowa state fair, or community colleges. This change aims to enhance transparency regarding donations made by nonprofit corporations, ensuring that the public has access to relevant records unless specific confidentiality requirements apply.

Statutes affected:
Introduced: 22.7, 173.22A