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IDAHO LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

IDAHO


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

Starting A Nonprofit Organization in Idaho

Welcome to the registration and compliance page for Idaho nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Idaho, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Idaho.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Idaho: Initial Filings

1. To Incorporate in Idaho

Submit Articles of Incorporation to:

Office of the Secretary of State
450 N 4th Street
PO Box 83720
Boise, ID 83720-0080

Information: (208) 334-2301
Web Site: www.sos.idaho.gov
Filing Fee: $30

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: (800) 972-7660
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) 854-8071
Web Site: http://www.ag.idaho.gov
 

ANNUAL COMPLIANCE

Annual Filings for Idaho Nonprofit Organizations

1. Idaho Secretary of State

Form: Annual Report
Due Date: On or before the end of the month of the anniversary date of the date of incorporation

Office of the Secretary of State
PO Box 83720
Boise, ID 83720-0080

Information: (208) 334-2301
Web Site: www.sos.idaho.gov
Filing Fee: $0

Note: The annual report may be filed on-line at the following website: https://sosbiz.idaho.gov/auth?from=/records/business

A paper form may also be requested by calling the Secretary of State's office.

EMPLOYMENT FILINGS

Idaho Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Idaho State Tax Commission and the Idaho Department of Labor

Complete the Idaho Business Registration online.

Idaho State Tax Commission
PO Box 36
Boise, ID 83722-0410

Information: (800) 972-7660
Web Site: tax.idaho.gov/i-1026.cfm

Idaho Department of Labor
317 W. Main Street
Boise, ID 83735

Information: (208) 332-8942
Web Site: labor.idaho.gov

STATE STATUTES

Click here for Idaho state statute information.