Nonprofit Law Resource Library
State-By-State Initial Compliance - Iowa
Initial Filings for Iowa Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Iowa
Submit Articles of Incorporation to:
Secretary of State
Business Services
First Floor, Lucas Building
321 E. 12 th Street
Des Moines, IA 50319 Information: (515) 281-5204
Fax: (515) 242-5953
Web Site: www.sos.state.ia.us/business/nonprofits
Filing Fee: $20To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Iowa Income Tax Exemption
Federally exempt 501(c)(3) organizations are automatically exempt from Iowa corporate income taxes and need not apply for exemption.
To Obtain Iowa Sales Tax Exemption
In general, Iowa nonprofit organizations are not exempt from sales taxes. Sales tax exemption is granted only to specific types of nonprofit organizations. For example, sales of items to any private nonprofit educational institution used for educational purposes are exempt. For more information refer to the following publication issued by the Iowa Department of Revenue: www.state.ia.us/tax/educate/78595.html
