527 groups are tax-exempt organizations that do not make campaign contributions to Iowa committees but do engage in activities such as issue advocacy ads that promote or criticize a candidate's voting record but do not expressly advocate for or against candidates. Such activities do not trigger Iowa's campaign laws except for Iowa Code section 68A.401A (2008 Iowa Acts, House File 2700, section 37). That law requires 527 committees that meet certain criteria to file copies of reports filed with the IRS. To satisfy this filing requirement the Board will link to the appropriate IRS Web pages.
This is the current list of Iowa 527 Committees (click on name of committee to see reports filed since July 1, 2008):