INITIAL FILING REQUIREMENTS TO BECOME AN IOWA NONPROFIT

  1. HOW TO INCORPORATE IN IOWA STATE:
    • File the Articles of Incorporation.
      • Send to: Secretary of State Business Services, 1st Fl., Lucas Building 321 E. 12th Street Des Moines, IA 50319
      • The filing fee is $20
      • For more information,
  2.  HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023
      • Send 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 more information,
        • Websitewww.irs.gov/charities 
        • Call:
          • (800) 829–3676 (Form related questions)
          • (800) 829–1040 (general information)
  3. HOW TO OBTAIN IOWA STATE’S INCOME TAX EXEMPTION:
    • Federally exempt 501(c) (3) organizations are automatically exempt from corporate income taxes too.
  4. HOW TO OBTAIN IOWA STATE’S SALES TAX EXEMPTION:

ANNUAL FILING REQUIREMENTS TO BECOME AN IOWA NONPROFIT

  1. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • Send to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
      • There is no filing fee.
      • For more information,
        • Website: irs.gov/charities
        • 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.
  2. IOWA STATE’S SECRETARY OF STATE:
    • File the Biennial Report
      • Note that the due date is between January 2st and April 1st of each odd-numbered calendar year. The Secretary of State should mail to the organizations the required Biennial Report Form.
      • Send to: Secretary of State Business Services, 1st. Fl., Lucas Building 321 E. 12th Street Des Moines, IA 50319
      • There is no filing fee.
      • For more information,