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Information on making contributions (who, what, when, how much)

IRS Tax Law on Political Activities by Charities

Government Positions Banned from Political Activities

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	Candidates
	PACs
	Parties
	Other

Candidates

Statewide Candidates

Legislative Candidates

Judge Standing for Retention (including clerks running under section 602.1216)

County Candidates

City Candidates

School Board Candidates

Other Political Subdivision Candidates

PACs

State PACs  (advocate for or against state candidates and judicial elections)

County PACs (advocate for or against county candidates)

School Board/Other Political Subdivision PACs

Ballot Issue PACs (includes a committee involved in ballot issues in multiple cities/counties and constitutional amendments)

City PACs (advocate for or against city candidates)

Out-of-State PACs / Federal PACs

Parties

Political Parties/County Central Committees

Other

Permanent organizations as temporary PACs

Organizations making a one-time contribution

Independent Expenditures

Labor Unions

Organizations Certified as Political Corporations