Iowa State Filing Requirements
To legally operate as a nonprofit in Iowa, organizations must file Articles of Incorporation with the Iowa Secretary of State.
Required Non-profit Forms
Non-profits in Iowa are required to complete several forms as part of their compliance obligations.
| Secretary of State Forms | Attorney General Forms | Department of Revenue Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
|
|
State Filing Requirements for Non-Profits
To establish a non-profit organization in Iowa, several key steps and filings are required with the Iowa Secretary of State and the IRS.
- File Articles of Incorporation
The first step is to legally form your non-profit by filing Articles of Incorporation with the Iowa Secretary of State. This is the foundational document that legally establishes your organization. - Charitable Organization Registration
Register with the Iowa Attorney General's Consumer Protection Division under the Charitable Organization Registration law if they receive more than $10,000 in contributions annually. - Obtain a Federal EIN from the IRS
After receiving the Certificate of Acknowledgement, apply for an EIN from the IRS. - Adopt Bylaws and Hold an Organizational Meeting
Iowa law mandates that your non-profit's board of directors must adopt bylaws to govern the internal operations. - Federal Tax Exemption
Apply for 501(c)(3) tax-exempt status from the IRS using Form 1023 or Form 1023-EZ (for smaller nonprofits). - File Biennial Report
Iowa non-profits must file a Biennial Report every odd-numbered year by April 1st to update the organization's information with the Secretary of State.
Tax Exemption Requirements
To maintain tax-exempt status in Iowa, organizations must:
- IRS 501(c)(3) status required first.
- File Iowa Sales/Use/Excise Tax Exemption Certificate with the Iowa Department of Revenue.
- No separate state annual report is required if already filing with the IRS.
- No blanket exemption—must meet specific qualifications.
- May still need to collect/remit sales tax on some transactions.
Filing Deadlines for Non-Profit Forms
Adhering to filing deadlines is essential to avoid penalties and maintain compliance.
Below are the key deadlines for non-profit filings in Iowa:
| Secretary of State Deadlines | |
|---|---|
| Articles of Incorporation | No specific deadline; must be filed before beginning operations. |
| Biennial Report | Every odd-numbered year beginning January 1st and due by April 1st |
| Attorney General Deadlines | |
|---|---|
| Charitable Trust Annual Report | Due within 135 days of the close of the trust's fiscal year |
| Professional Fundraiser Registration | Due 180 days after the effective date. |
| Iowa Sales Tax Deadlines | |
|---|---|
| Monthly (if collecting over $1,200 in sales tax annually) | Due the last day of the month following the reporting period. |
| Quarterly | Due April 30, July 31, October 31, and January 31. |
| Annually (if collecting less than $120 in sales tax annually) | Due January 31. |
Registration & Annual Filing (Non-Profits)
To operate legally as a non-profit in Iowa, organizations must file the Articles of Incorporation with the Iowa Secretary of State and pay the $20 filing fee.
Initial Registration
- Ensure your nonprofit’s name is unique and meets state requirements by checking its availability with the appropriate state agency.
- Incorporate the Nonprofit: File Articles of Incorporation with the Iowa Secretary of State, paying the $20 fee.
- Submit IRS Form SS-4 to receive an Employer Identification Number, mandatory even for non-employees
- File IRS Form 1023 or 1023-EZ for federal tax exemption, which automatically confers Iowa income tax exemption.
- State Registration: Register with the Iowa Department of Revenue if collecting sales tax or having employees.
- Register with Iowa Workforce Development if you have employees
- Register with the Attorney General if soliciting charitable contributions
- Apply for any necessary licenses or permits
Annual Filing Requirements
Nonprofits must file an Annual Report annually to maintain their good standing.
- Biennial Report: File with the Iowa Secretary of State every two years (in odd-numbered years) to keep organizational information current. *Nonprofit corporations do not have a filing fee for their biennial reports.
- Charitable Organization Annual Report: To be filed with the Attorney General
- IRS Form 990 series: File annually with the IRS based on your organization’s gross receipts and assets to maintain federal tax-exempt status. The specific form (990-N, 990-EZ, 990, or 990-PF) depends on your organization's financial thresholds.
- Records Maintenance: Maintain proper corporate records, meeting minutes, and financial records as required by Iowa nonprofit corporation law.
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Frequently Asked Questions
1. Is it mandatory to register as a charity in Iowa before fundraising?
No, Iowa does not require non-profits to register as charities at the state level before collecting donations; however, if you plan to use a professional fundraiser to solicit donations, you must register with the Iowa Attorney General's office as a charitable organization.
2. Can a non-profit operate in Iowa without incorporating?
No, a non-profit organization cannot legally operate in Iowa without incorporating; to function as a non-profit in Iowa, you must file articles of incorporation with the Iowa Secretary of State, meaning you need to officially register as a non-profit corporation.
3. Does state tax exemption automatically follow federal 501(c)(3) status?
No, you must apply separately for Iowa state tax exemptions even after receiving federal 501(c)(3) status.
4. What's the difference between a domestic and foreign non-profit in Iowa?
A domestic non-profit is incorporated in Iowa, while a foreign non-profit is incorporated in another state but registered to do business in Iowa.
5. What information is needed for the charitable organization annual report?
The report requires financial information, fundraising activities, board member information, compensation details for officers, and copies of any fundraising contracts.
