Idaho Nonprofits State Tax Overview

- Updated May 09, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of Idaho’s registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the Idaho state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

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1. Registrations and Reinstatement of Charity Organizations for Idaho

Registration of Charity Organization for Idaho

If you are a nonprofit corporation registering with Idaho, you would require at least one of the members of the board to have an Idaho Address. The articles of Incorporation in the Secretary of State's website can be used to form your nonprofit corporation.

Form: Articles of Incorporation

Filing Method: Postal Mail

Filing Fee: $30 (For not typed) $50 ( For not typed)

Mailing Address

Send Forms:

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

Note: Complete and submit the application form in Duplicate.

Reinstatement of Charity Organization for Idaho

If you are a nonprofit corporation which hasn't been compliant with Idaho State laws, you would have lost your good standing with the Secretary of State office. To reinstate you need to use the appropriate form and ensure that all taxes and penalties are paid. Depending on the causes of losing good standing, you may be required to undertake several steps to reinstate your corporation.

Filing Method: Online

Filing Fee: $30

2. Annual Reports and Filings for Nonprofits in Idaho

Annual Report Instructions for Idaho

If you are a nonprofit corporation in the state of Idaho, you need to file an annual report to be in good standing with the secretary of state. To file the annual report, no filing fees are charged by the secretary of state. The filing of the annual report is part of the requirement for considering your nonprofit corporation as compliant and not dissolving it.

Filing Method: Online

Filing Fee: $0

Due Date: Last day of registration anniversary month.

Note: A corporation doesn’t have to file an annual report during the first year after being incorporated to start a business in this state.

3. Idaho Nonprofits State Filing Requirements

  • You must submit the Articles of Incorporation to the Idaho Office of the Secretary of State.
  • If your corporation is a 501(c)(3) nonprofit, you must submit Form 1023, Application for Recognition of Exemption, to the Internal Revenue Service.
  • Exemption from Idaho state income tax is automatic for nonprofits that have obtained 501(c)(3) exempt status from the IRS.
  • Nonprofits are not generally exempt from sales tax in Idaho, but exceptions are sometimes granted. The final decision regarding sales tax exemptions is made by the Idaho Tax Commission.
  • Visit the Idaho Nonprofit Center to get resources and public support for your Idaho nonprofit sector. Their website provides information on starting and operating a nonprofit, and on obtaining grants.

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
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