The opinion in Iowa Right to Life v. Tooker—a case we predicted would be a blockbuster—was handed down by the Eighth Circuit Court of Appeals this morning. While I have only had the opportunity to skim the lengthy opinion at this point, the following appears to be the result of the case: Upheld: Iowa’s disclosure requirement that a one-time, event-driven report be publicly filed when a corporate entity makes a political independent expenditure Iowa’s disclosure requirement that any one-time, event-driven report be filed within 48 hours of making the expenditure. Iowa’s ban on direct corporate contributions to candidates.