70A.15A - CHARITABLE GIVING PAYROLL DEDUCTION BY OTHER THAN STATE OFFICER OR EMPLOYEE.
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 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be withdrawn by the employee at any time by filing a written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. Section History: Recent Form
2006 Acts, ch 1185, §70