Starting and running a nonprofit in Idaho

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

Idaho Secretary of State, online through SOSBiz (fastest) or on a paper form. Paper filings carry an extra $20 manual processing fee and are rejected without it.

Official source · checked October 22, 2026

Form

Nonprofit Articles of Incorporation. For 501(c)(3) status, your articles must include the specific language the IRS requires.

Official source · checked October 22, 2026

Filing fee

$30 base filing fee online; $50 on paper ($30 plus the $20 manual processing fee).

Official source · checked October 22, 2026

Annual report

Every year, by the end of the month in which you incorporated, starting the year after (Idaho Code § 30-21-213).

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 Idaho Attorney General says the Idaho Charitable Assets Protection Act doesn't require charities, or people soliciting for them, to register with the Attorney General. You must still use charitable assets properly, and if your charitable assets are worth more than $10,000, you must tell the Attorney General in writing at least 30 days before you dissolve, convert to a noncharitable organization, or sell or transfer all or substantially all of your charitable assets.

Official source · checked October 22, 2026

Telephone sales

If your charity sells a good or service through unsolicited phone calls, it must register with the Attorney General as a telephone solicitor under the Idaho Telephone Solicitation Act, even if a paid telefunder makes the calls.

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

Organizations the IRS has granted exempt status are also exempt from Idaho income tax. If you report unrelated business income on federal Form 990-T, you must file an Idaho income tax return for your entity type and pay Idaho tax on that income.

Official source · checked October 22, 2026

Sales tax

No general exemption: sales to and purchases by nonprofits in Idaho are taxable unless an exemption applies.

Official source · checked October 22, 2026

Who can buy exempt

Only certain nonprofits named in Idaho law (for example the American Red Cross, licensed nonprofit hospitals, museums, volunteer fire departments and senior citizen centers) can buy everything exempt, and churches, food banks, soup kitchens and nonsale clothiers can buy certain items exempt. Qualifying buyers give the seller Form ST-101.

Official source · checked October 22, 2026

Your board

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

Minimum directors

Three or more; a religious corporation needs at least one (Idaho Code § 30-30-603).

Official source · checked October 22, 2026

Every year

• Idaho Secretary of State: annual report

  Idaho nonprofit corporations file an annual report with the Secretary of State every year. It must arrive by the close of business on the last day of the month you incorporated (your anniversary month). Idaho law lists no fee for the annual report. Filing online in SOSBiz avoids the $20 manual processing fee charged on paper filings, and paper annual report forms are only sent by request. 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 Idaho's in date order.

Make my Idaho calendar

Who to ask

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