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Home » US Law » 2022 Iowa Code » Title I - STATE SOVEREIGNTY AND MANAGEMENT » Chapter 22A - PROTECTION OF PERSONAL INFORMATION — TAX-EXEMPT ENTITIES

Section 22A.1 – Definitions.

22A.1 Definitions. 1. “Personal information” means any list, record, register, registry, roll, roster, or other compilation of data that directly or indirectly identifies a person as a member, supporter, or volunteer of, or donor of financial or nonfinancial support to, any entity which is exempt from taxation under section 501(c) of the federal Internal Revenue […]

Section 22A.2 – Personal information protected.

22A.2 Personal information protected. 1. A public agency shall not do any of the following: a. Require an entity which is exempt from taxation under section 501(c) of the federal Internal Revenue Code to provide the public agency with personal information. b. Release, publicize, or otherwise disclose personal information in the possession of the public […]

Section 22A.3 – Civil penalties.

22A.3 Civil penalties. 1. A person alleging a violation of this chapter, section 504.1604, subsection 5, or section 504.1605, subsection 5, may bring a civil action for injunctive relief, damages, or both. Damages may include either of the following: a. Not less than two thousand five hundred dollars in compensatory damages for injury and loss […]

Section 22A.4 – Criminal penalties.

22A.4 Criminal penalties. A person who knowingly violates a provision of this chapter, section 504.1604, subsection 5, or section 504.1605, subsection 5, is guilty of a serious misdemeanor punishable by imprisonment for not more than ninety days or a fine of not more than one thousand dollars, or both. 2021 Acts, ch 120, §5 Referred […]

Section 22A.6 – Applicability — department of revenue.

22A.6 Applicability — department of revenue. 1. The following shall not be construed as a violation of this chapter with respect to the department of revenue: a. The identification of a person as a representative, responsible party, employee, withholding agent, or other signatory or contact of an entity exempt from taxation under section 501(c) of […]