Iowa Code section 68A.404 as amended by 2010 Iowa Acts, SF 2354 requires an individual or organization that expends in excess of $750 in the aggregate to expressly advocate the election or defeat or a candidate or ballot issue to file a statement within 48 hours of the independent expenditure. An independent expenditure is a communication that is made without being coordinated with a campaign. Registered state committees are not required to file the form as their expenditures are already reported. These individuals or organizations have filed independent expenditures for or against state candidates. Forms filed involving local committees are located here and then by county.