Idaho

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

Articles of incorporation

Business entity search
 
https://www.accessidaho.org/public/sos/corp/search.html
Form
 
Link: https://sos.idaho.gov/corp/2015/Art of Incorp nonprofit 2015 FILL.pdf
Additional info
 
Fee: $30
Processing: 7 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://www.accessidaho.org/public/sos/corp/search.html
Form (e-file)
 
Link: https://sos.idaho.gov/corpar/Default.aspx
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

 

Income/franchise tax exemption

 

Sales tax exemption

More: http://tax.idaho.gov/pubs/EBR00050_09-29-2006.pdf
Notes
 
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

Raffle (games of chance)

Notes
 
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,
Filing information
 
Link: https://www.idaholottery.com/charitable-gaming/faqs
Due: Before event
Fee: $100.00

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