TrueDialog.org - Iowans for Tax Relief Case, 1983

Editor's Note: This summation is adapted from a submission to the Maine Commission on Governmental Ethics and Election Practices. It is written by John H. Branson, P.A.as part of the initial case TrueDialog.org founder Carl Lindemann brought against Maine Heritage Policy Center.

Iowans for Tax Relief (ITR) is an anti-tax policy organization, founded in 1978 with twelve different objectives. It became involved in a 1980 ballot initiative campaign to amend the Iowa Constitution so as to force limits on state spending and taxes. The Iowa Campaign Finance Disclosure Commission found that ITR had behaved as a “political committee” under Iowa law with regard to its financing and activities in the 1980 campaign, and violated the campaign disclosure requirements governing such political committees (see Iowans for Tax Relief v. Campaign Finance Disclosure Commission). The District Court at the county level reversed the ruling of the Commission, finding that ITR did not constitute a political committee.

In the context of the appeal before the Iowa Supreme Court, Iowans for Tax Relief urged the court to consider its original organizational purpose, and its twelve founding objectives, in reaching its determination as to whether it was a political committee under Iowa law. The Iowa Supreme Court soundly rejected this suggested approach to applying the statute, finding that it would establish the legal precedent for allowing groups like ITR to circumvent Iowa’s laws governing the activities of political committees. The court appealed to the “obvious overriding objective” of the Iowa law, which was designed “enable the public to consider ‘the source and credibility of the advocate’ in evaluating a ballot initiative.” The court found that the “legislature could not reasonably have intended that the applicability of (the political committee statute) was to be determined for all time by the committee’s original purpose. Common sense and plain logic dictate that the nature of the organization at the time of the covered activity is controlling.”

Today, ITR is restructured into three different entities: Iowans for Tax Relief PAC, Tax Education Foundation, and Iowans for Tax Relief. Only the Tax Education Foundation is able to receive tax deductible contributions. ITR offers an interpretation of this legacy of the 1983 case that brought it into compliance with state and federal law:

IOWANS FOR TAX RELIEF is non-partisan, non-political, and does not support or oppose any candidate. Contributions to IOWANS FOR TAX RELIEF are not tax-deductible. Why? Because big-spending politicians dislike and fear our effective work for the taxpayers, they tried to hurt us by taking away this deduction.


SUPPORT TRUE DIALOG News Blog Mission About Links Policies Contact SUPPORT TRUE DIALOG	The Iowans for Tax Relief Case Editor's Note: This summation is adapted from a submission to the Maine Commission on Governmental Ethics and Election Practices. It is written by John H. Branson, P.A.as part of the initial case TrueDialog.org founder Carl Lindemann brought against Maine Heritage Policy Center. * Iowans for Tax Relief (ITR) is an anti-tax policy organization, founded in 1978 with twelve different objectives. It became involved in a 1980 ballot initiative campaign to amend the Iowa Constitution so as to force limits on state spending and taxes. The Iowa Campaign Finance Disclosure Commission found that ITR had behaved as a “political committee” under Iowa law with regard to its financing and activities in the 1980 campaign, and violated the campaign disclosure requirements governing such political committees (see Iowans for Tax Relief v. Campaign Finance Disclosure Commission). The District Court at the county level reversed the ruling of the Commission, finding that ITR did not constitute a political committee. In the context of the appeal before the Iowa Supreme Court, Iowans for Tax Relief urged the court to consider its original organizational purpose, and its twelve founding objectives, in reaching its determination as to whether it was a political committee under Iowa law. The Iowa Supreme Court soundly rejected this suggested approach to applying the statute, finding that it would establish the legal precedent for allowing groups like ITR to circumvent Iowa’s laws governing the activities of political committees. The court appealed to the “obvious overriding objective” of the Iowa law, which was designed “enable the public to consider ‘the source and credibility of the advocate’ in evaluating a ballot initiative.” The court found that the “legislature could not reasonably have intended that the applicability of (the political committee statute) was to be determined for all time by the committee’s original purpose. Common sense and plain logic dictate that the nature of the organization at the time of the covered activity is controlling.” * Today, ITR is restructured into three different entities: Iowans for Tax Relief PAC, Tax Education Foundation, and Iowans for Tax Relief. Only the Tax Education Foundation is able to receive tax deductible contributions. ITR offers an interpretation of this legacy of the 1983 case that brought it into compliance with state and federal law: IOWANS FOR TAX RELIEF is non-partisan, non-political, and does not support or oppose any candidate. Contributions to IOWANS FOR TAX RELIEF are not tax-deductible. Why? Because big-spending politicians dislike and fear our effective work for the taxpayers, they tried to hurt us by taking away this deduction. *** What is Authenticity? The Wages of Spin Project Spin Shop Ideas & Essays Spin Shops, State by State
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