INITIAL FILING REQUIREMENTS TO BECOME IDAHO NONPROFIT

  1. HOW TO INCORPORATE IN IDAHO STATE:
    • File Articles of Incorporation Form
    • Send it to: Office of the Secretary of State 450N 4th Street P.O. Box 83720 Boise, ID 83720-0080
    • The filing fee is $30
    • For more information, go to the website: sos.idaho.gov or call: (208) 334-2301
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    • For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN IDAHO STATE’S INCOME TAX EXEMPTION:
    • In Idaho nonprofit organizations with IRS tax-exempt status, are automatically exempt from corporate income taxes.
  4. HOW TO OBTAIN IDAHO STATE’S SALES TAX EXEMPTION:
    • Generally, nonprofit organizations are not exempt from sales tax on goods sold or purchases made in Idaho State. To determine if your organization do qualify for exemption, refer to the Tax Commission’s publication: https://tax.idaho.gov/pubs/EBR00050_09-29-2006.pdf
    • For general information on tax in Idaho, go to the website: www.tax.idaho.gov or call: (800) 972-7660
  5. HOW TO REGISTER WITH THE IDAHO STATE’S ATTORNEY GENERAL:
    • Generally, Idaho State does not require charity organizations to register before engaging in fundraising activities or to report on their activities to the Idaho Attorney General.
    • For more question on the subject, call Attorney General’s Office: (208) 334-2400 or go to the website: www2.state.id.us/ag

ANNUAL FILING REQUIREMENTS TO MAINTAIN IDAHO NONPROFIT

  1. IDAHO STATE’S SECRETARY OF STATE:
    • File Annual Report Form
    • Note that the due date is on or before the end of the month of the anniversary date of the date of incorporation.
    • Send it to: Office of the Secretary of State P.O. Box 83720 Boise, ID 83720-0080
    • There is no filing fee.
    • This form can also be filed online: sos.idaho.gov/online/corpar/login.jsp
      1. To request a paper form, call the Secretary of State Office: (208) 334-2301
    • For more information, go to the website: sos.idaho.gov
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      1. Note that the due date of this form is 4 and a half months after the end of fiscal year.
    • Send the form to: Internal Revenue Service 1160 W 12th Street Ogden, UT 84201
    • There is no filing fee.
    • For more information, go to the website: irs.gov/charities or call: (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.