Idaho Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Idaho. If you are looking to form nonprofit in Idaho, please visit our Start Your Idaho Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Idaho. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Idaho Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Idaho corporate income tax exemption.

More information: Idaho State Tax Commission
3 File Idaho Sales Tax Exemption Renewals

Not required



Idaho does not currently offer general sales tax exemptions for nonprofits.

More information: Idaho State Tax Commission
4 File Idaho Annual Report
Agency:Idaho Secretary of State
Filing Method:

Online

Agency Fee:

$0

Due:

  • Annually by the last day of registration anniversary month. If you incorporated or foreign-qualified on March 15, then your annual report is due by March 31.
  • Reports may be filed during the month prior to the month the due date falls in.
Law:

Idaho Statutes § 30-21-213.

Notes:
  • No annual report need be filed during the first year after a corporation is incorporated or authorized to transact business in this state.
5Maintain a Idaho Registered Agent

Maintain a registered agent that has a street address in Idaho. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Post Falls , ID to maintain compliance with the state requirement.


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