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Iowa

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://sos.iowa.gov/search/business/(S(iuys0n55n0igux45eliudr45))/search.aspx
Form
 
Link: https://sos.iowa.gov/file/origination/index.aspx
Additional info
 
Fee: $20
Processing: 20 business days (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://sos.iowa.gov/search/business/(S(iuys0n55n0igux45eliudr45))/search.aspx
Form (e-file)
 
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

 

Income/franchise tax exemption

 

Sales tax exemption

Notes
 
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.
Initial form
 
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

Raffle (games of chance)

Filing information
 
Link: https://dia.iowa.gov/charitable-organizations
Due: Before event
Fee: $15.00-150.00

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With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.