Starting A Nonprofit Organization in Iowa
Welcome to the registration and compliance page for Iowa nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Iowa, 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 Iowa.
Starting a Nonprofit Organization in Iowa: Initial Filings
1. To Incorporate in Iowa
Submit Articles of Incorporation to:
Secretary of State
Business Services
First Floor, Lucas Building
321 E. 12 th Street
Des Moines, IA 50319
Information: (515) 281-5204
Fax: (515) 242-5953
Web Site: https://sos.iowa.gov/business/FormsAndFees.html
Filing Fee: $20
3. To Obtain Iowa Income Tax Exemption
Federally exempt 501(c)(3) organizations are automatically exempt from Iowa corporate income taxes and need not apply for exemption.
4. To Obtain Iowa Sales Tax Exemption
In general, Iowa nonprofit organizations are not exempt from sales taxes. Sales tax exemption is granted only to specific types of nonprofit
organizations. For example, sales of items to any private nonprofit educational institution used for educational purposes are exempt. For more information
refer to the Iowa Department of Revenue's "Tax Issues for Nonprofit Entities"
Annual Filings for Iowa Nonprofit Organizations
1. 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.
Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.
2. Iowa Secretary of State
Form: Biennial Report
Due Date: Between January 1 and April 1 of each odd-numbered calendar year. (The Secretary of State should mail to the organization the required Biennial Report form.)
Secretary of State
Business Services
First Floor, Lucas Building
321 E. 12th Street
Des Moines, IA 50319
Information: (515) 281-5204
Fax: (515) 242-5953
Web Site: https://sos.iowa.gov/business/FormsAndFees.html
Filing Fee: $0
Iowa Employment Filings
If the organization will have employees, the following filings are required:
1. To Register with the Iowa Department of Revenue
Complete the online Business Tax Registration for an employer withholding account.
Iowa Department of Revenue
Registration Services
PO Box 10470
Des Moines, IA 50306-0470
Information: (515) 281-3114
Web Site: www.iowa.gov/tax/forms/withhold.html
Note: For more information, refer to the Department of Revenue's withholding tax information booklet.
2. To Register with Iowa Workforce Development
Complete the employer registration online using "myIowaUI" to obtain an unemployment insurance account.
Iowa Unemployment Insurance Services Bureau
1000 East Grand Avenue
Des Moines, IA 50319
Information: (888) 848-7442
Web Site: www.iowaworkforce.org/ui/uiemployers.htm
Notes: For more information, refer to the Iowa Workforce Development's New Business Fact Sheet and Handbook for Employers.
Click here for Iowa state statute information.