State filing requirements for Idaho.
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 members.
https://sosbiz.idaho.gov/search/business |
Link: | https://sosbiz.idaho.gov/forms/business |
Fee: | $31.75 |
Processing: | 7 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://sosbiz.idaho.gov/search/business |
Link: | https://sosbiz.idaho.gov/auth?from=/records/business |
Due: | By the last day of the month of your incorporation date (For example, if your incorporation date is 1/15/13, your annual report would be due by 1/31 each year.) ; (then) Annually, by the last day of the month of your incorporation date |
Fee: | None, to the best of our knowledge |
Charity registration
Not required for Idaho.
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Not required for Idaho.
More: | http://tax.idaho.gov/pubs/EBR00050_09-29-2006.pdf |
In general, nonprofit organizations are not exempt from sales tax on purchases made or goods sold in Idaho. Additional information can be found below. |
Tax department
Not required for Idaho.
Raffles (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.
Limited to 12 per year. Maximum value of cash prize is $1,000. Must be in existence for 1 year. Must include 3 Idaho State Police Background Check, |
Link: | https://www.idaholottery.com/charitable-gaming/faqs |
Due: | Before event |
Fee: | $100.00 |

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PBUSA's founder, Sandra Pfau Englund's book, School Fundraising: So Much More than Cookie Dough, has been called the "booster club bible" by many school volunteers who have it on hand for all their meetings. Get your copy of the book today.
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