Starting and running a nonprofit in Iowa

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Iowa Secretary of State, Business Services (Lucas Building, Des Moines). Nonprofit corporations are formed under Iowa Code chapter 504.

Official source · checked October 22, 2026

Form

Articles of Incorporation under Iowa Code 504.202. The Secretary of State doesn't provide a fill-in form for these: you draft the document yourself, and it must include what section 504.202 requires (name, registered office and agent, each incorporator's name and address, whether you'll have members, and what happens to your assets if you dissolve).

Official source · checked October 22, 2026

Filing fee

$20

Official source · checked October 22, 2026

Biennial report

Every other year, in odd-numbered years: it opens January 1 and is due by April 1. Nonprofit corporations don't pay a filing fee for it. You can file online through Fast Track Filing, or print it from there and mail it.

Official source · checked October 22, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

No. The Iowa Attorney General's registration requirement is only for professional fundraisers: a charity that doesn't use a professional fundraiser doesn't have to register.

Official source · checked October 22, 2026

Financial information on request

Even without registering, your charity must give financial information about the contributions it received and what it spent in its last complete fiscal year (or the current year, if you haven't finished one) to the Attorney General or anyone who asks, free, within five days of the request (Iowa Code 13C.2).

Official source · checked October 22, 2026

If you hire a fundraiser

Professional fundraisers must register with the Iowa Attorney General and list every charity they raise money for. Their fee is $10.00 per year (plus $1.00 if processed online).

Official source · checked October 22, 2026

Charitable trusts

Some charitable trusts must register with the Iowa Attorney General and file annual reports online.

Official source · checked October 22, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

No separate application. Iowa doesn't make its own decision: if the IRS grants you exempt status, you're automatically exempt from Iowa income tax. You only file an Iowa corporation income tax return (Iowa Form 1120) if you have unrelated business income.

Official source · checked October 22, 2026

Sales tax

No general exemption on purchases. The Iowa Department of Revenue says nonprofits aren't automatically exempt from sales tax on goods and taxable services, even if they're exempt from income tax; you pay it unless another exemption applies (for example, buying for resale, or a private nonprofit school buying for educational use). If your organization does educational, religious or charitable work, sales you make are exempt on the net proceeds spent on those purposes, as long as the proceeds are used by or donated to a 501(c)(3), a government body or a private nonprofit school. Gambling receipts (raffles, bingo and other games) are taxable no matter how the money is used, apart from a few exceptions such as certain raffles at fairs, and you need a gambling license and a sales tax permit.

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

One or more individuals, with the number set in or fixed under your articles or bylaws (Iowa Code 504.803).

Official source · checked October 22, 2026

Every year

• Iowa Attorney General: no charity registration unless you use a professional fundraiser

  Iowa does not make charities register to raise money unless they use a professional fundraiser. Professional fundraisers (outside groups paid to raise money for charities) must register with the Attorney General. Charitable trusts may have their own registration rules. Confirm with the Attorney General.

  Official source · checked October 17, 2026

• Iowa Secretary of State: biennial report

  Iowa nonprofit corporations file a biennial report (a report every two years) with the Secretary of State between January 1 and April 1 of each odd-numbered year. Your first report is due in the first odd-numbered year after the year you incorporated. Nonprofit corporations pay no filing fee for this report. Confirm with the Secretary of State.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Iowa's in date order.

Make my Iowa calendar

Who to ask

We don't list a free legal help program for Iowa charities yet. The directory has the programs we know of.