Idaho State Filing Requirements
Non-profits in Idaho must comply with specific state filing requirements to maintain their legal status and tax exemptions.
Required Non-profit Forms
Here are the key forms required for non-profits in Idaho, along with links to where you can find them:
| Secretary of State Forms | Idaho State Tax Commission Forms | Attorney General Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
|
State Filing Requirements for Non-Profits
Non-profit organizations in Idaho are subject to various filing requirements depending on their activities and legal structure.
Failure to comply can result in penalties, loss of tax-exempt status, and potential legal action. Here's a breakdown of the key areas:
- Incorporation
File Articles of Incorporation with the Idaho Secretary of State to establish legal entity status. - Annual Reports
All non-profits registered in Idaho must file an annual report with the Idaho Secretary of State to confirm their operational and financial details. - State Tax Exemption
Apply for state tax exemptions (e.g., sales tax, property tax) via Form 501, even after securing federal 501(c)(3) status. - Charitable Registration
Register with the Idaho Secretary of State if soliciting donations. - Unrelated Business Income Tax (UBIT)
File Form 41 if generating taxable income unrelated to the mission.
Tax Exemption Requirements
- Federal 501(c)(3) status required first.
- To claim sales tax exemptions (e.g., for resale, manufacturing equipment, agricultural supplies), businesses must provide a completed Form ST-101, Idaho's Sales Tax Resale or Exemption Certificate, to the seller.
- Must provide proof of IRS exemption and qualifying activity.
- Exemptions mainly apply to purchases for organizational use.
- Nonprofits may still owe income tax unless excluded by federal status.
Filing Deadlines for Non-Profit Forms
Staying on top of filing deadlines is crucial to avoid penalties and maintain your organization's good standing.
Below are the key deadlines for non-profit filings in Idaho:
| Secretary of State Forms Deadlines | |
|---|---|
| Articles of Incorporation | Due on or before the last day of the month that is the anniversary of the organization's incorporation date |
| Articles of dissolution | There's no specific "due date" for filing Articles of Dissolution in Idaho; you should file them as soon as the LLC or partnership has been dissolved, not before |
| Annual Report | Due by the end of the anniversary month of incorporation |
| Attorney General Deadlines | |
|---|---|
| Initial Charitable Organization Registration | Before soliciting contributions in Idaho |
| Annual Charitable Organization Report | Due within 4 months and 15 days after the close of the fiscal year |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
Registration & Annual Filing (Non-Profits)
To operate legally as a non-profit in Idaho, the registration process involves several steps:
Initial Registration
The primary registration process for non-profits in Idaho involves filing the Articles of Incorporation with the Idaho Secretary of State.
Choose a Name
Verify that the desired name is available through the Idaho Secretary of State's online business name search.Appoint a Registered Agent
A registered agent must be physically located in Idaho and available during normal business hours to receive legal documents on behalf of the organization.File Articles of Incorporation
Complete and file the Articles of Incorporation for a Non-Profit Corporation with the Idaho Secretary of State and pay the required filing fee of $30.Obtain an EIN
Obtain an Employer Identification Number (EIN) from the IRS, even if you do not plan to hire employees. This is free and required to open a bank account and apply for 501(c)(3) status.Register for Charitable Solicitation (if applicable)
If planning to solicit donations, register with the Idaho Attorney General's Office.Register with the Idaho Department of Labor (if applicable)
Register as an employer for unemployment insurance purposes.
Annual Filing Requirements
Idaho requires non-profit corporations to file an Annual Report with the Secretary of State each year.
File Annual Report with the Idaho Secretary of State
Submit the annual report online through the Secretary of State's business portal before the end of the entity's formation month.Renew Charitable Solicitation Registration (if applicable)
Submit the Renewal Registration Statement for Charitable Organizations to the Idaho Attorney General's Office.File Federal Form 990 Series
File the appropriate Form 990 (990, 990-EZ, or 990-N) with the IRS based on the organization's revenue and assets. This is a federal requirement, not a state one, but failure to comply can jeopardize 501(c)(3) status.Renew Sales Tax Exemption (if applicable)
Follow the renewal requirements specified by the Idaho State Tax Commission.File Unemployment Insurance Reports (if applicable)
Submit quarterly reports to the Idaho Department of Labor.Keep Corporate Records
Maintain proper corporate records, meeting minutes, and financial records as required by Nevada nonprofit corporation law.
