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Idaho

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Idaho Registration and Compliance

Welcome to the registration and compliance page for Idaho nonprofit organizations. Below you will find information on initial filings required to form a new 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. To navigate to one of these sections, click on the appropriate link on the left of this page.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

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

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), Application for Recognition of Exemption to:

Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.

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 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: http://www.sos.idaho.gov/corpar/Default.aspx

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

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.


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

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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