70A.15A Charitable giving payroll deduction by other than state officer or employee.
1. For purposes of this section, unless the context otherwise requires:
a. “Applicable public employer” means a board of directors of a school district, a community college, a county board of supervisors, or a governing body of a city.
b. “Eligible charitable organization” means a not-for-profit federation of health and human services, social welfare, or environmental agencies or associations that meets all of the following conditions:
(1) The federation is tax exempt under section 501(c)(3) of the Internal Revenue Code and contributions to the federation are deductible under section 170 of the Internal Revenue Code.
(2) The federation has had an office in this state for the last five years.
(3) The federation represents at least ten health and human services, social welfare, or environmental agencies or associations that are located in this state.
(4) The federation is governed by an active, voluntary board, which exercises administrative control over the federation.
(5) The federation is not a charitable foundation.
(6) The federation is registered with the secretary of state’s office.
2. An applicable public employer may authorize deductions from the salaries or wages of its employees of an amount specified by an employee for payment to an eligible charitable organization. The authorization by an employee for deductions from the employee’s salary or wages shall be evidenced by a written request signed by the employee directed to and filed with the treasurer, or official in charge of the payroll system, of the applicable public employer and the treasurer or responsible official shall deduct from the salary or wages of the employee the amount specified for payment to the eligible charitable organization. The request for the deduction may be withdrawn by the employee at any time by filing a written notification of withdrawal with the applicable treasurer or responsible official in charge of the payroll system.
3. If an applicable public employer authorizes deductions from the salaries or wages of its employees for payment to any eligible charitable organization, the applicable public employer shall ensure that an employee shall be permitted to authorize a deduction to any eligible charitable organization.
2006 Acts, ch 1185, §70; 2013 Acts, ch 28, §1
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