Idaho

INITIAL FILING REQUIREMENTS TO BECOME IDAHO NONPROFIT

1. HOW TO INCORPORATE IN IDAHO STATE:
   • File Articles of Incorporation Form
     • Send 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,
       • Website: sos.idaho.gov
       • Phone: (208) 334-2301
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)
     • For further information
       • Website: www.irs.gov/charities 
       • 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 qualifies for exemption, refer to the Tax Commission’s publication: https://tax.idaho.gov/taxes/sales-use/organizations/organizations-entities/
     • For more information,
       • Website: www.tax.idaho.gov
       • Phone: (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 information,
       • Website: https://www.ag.idaho.gov/
       • Phone: (208) 334-2400

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 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 here.
     • For more information,
       • Website: sos.idaho.gov
2. INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990
     • Note that the due date of this form is 4 and a half months after the end of fiscal year.
     • Send to: Internal Revenue Service 1160 W 12th Street Ogden, UT 84201
     • 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.