Iowa
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://sos.iowa.gov/search/business/(S(iuys0n55n0igux45eliudr45))/search.aspx |
| Link: | https://sos.iowa.gov/file/origination/index.aspx |
| Fee: | $20 |
| Processing: | 20 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://sos.iowa.gov/search/business/(S(iuys0n55n0igux45eliudr45))/search.aspx |
| Link: | https://filings.sos.iowa.gov/Account/Login?ReturnUrl=%2f |
| Due: | Between January 1 and April 1 the first odd-numbered year after incorporating ; (then) Biennially, between January 1 and April 1 of each odd-numbered year |
| Fee: | No fee for nonprofits. |
Charity registration
Not required for Iowa.
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Notes
Initial form
|
Purchases: In general, Iowa does not offer exemptions from sales tax to booster club organizations. Sales: Booster club organizations are not required to collect sales tax when they sell goods and services. Additionally specific types of goods are always exempt from sales tax in Iowa, a complete list of these exemptions and more information about sales tax and its relation to nonprofits in Iowa can be found below. |
| Link: |
Additional Info http://www.iowa.gov/tax/educate/78595.html#salesto |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Tax department
Not required for Iowa.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Link: | https://dia.iowa.gov/charitable-organizations |
| Due: | Before event |
| Fee: | $15.00-150.00 |