1.
To Incorporate in Idaho
Submit Articles of Incorporation to :
| Office of the Secretary of State |
| 700 West Jefferson |
| Boise, ID 83720-0080 |
| |
| Information: (208) 334-2301 |
| Web Site: www.sos.idaho.gov |
| Filing Fee: $30 |
| |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain Idaho Income Tax
Exemption
Nonprofit organizations that are granted tax-exempt status by the IRS are automatically exempt from Idaho income taxes.
4. To obtain Idaho Sales Tax Exemption
In general, nonprofit organizations are not exempt from sales tax on purchases made or goods sold in Idaho. Certain entities do qualify for exemption. To determine if your organization qualifies for exemption, refer to the Tax Commission's publication, “An Educational Guide to Sales Tax in the State of Idaho”. Contact the Tax Commission at the address below for more information.
| Idaho State Tax Commission |
| PO Box 36 |
| Boise, ID 83722-0410 |
| |
| Information: (208) 364-7389 |
| Web Site:
tax.idaho.gov |
5. To Register with the Idaho
Attorney General
Idaho does not require charities to register before engaging in fundraising activities, nor does it require reporting on these activities to the Idaho Attorney General. Contact the Attorney General's office with any questions.
| Office of the Attorney General |
| 700 W. Jefferson Street |
| PO Box 83720 |
| Boise, ID 83720 |
| |
| Information: (208) 334-2400 |
| Fax: (208) 334-2530 |
| Web Site: www2.state.id.us/ag |
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