How to Register a Non-Profit Organization in Iowa
Iowa's Office of the Secretary of State is responsible for registering non-profit organizations. Iowa registers three types of non-profit organizations: public benefit, mutual benefit and religious. Both domestic and foreign non-profit organizations may register in the state of Iowa. Iowa provides guidance to its non-profit community through its Iowa Code 504 Revised Non-Profit Corporation Act, the Iowa Principles and Practices for Charitable Non-Profit Excellence and the Larned A. Waterman Iowa Non-Profit Resource Center.
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Instructions
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Determine the type of non-profit organization you will register. Public benefit corporations are charitable organizations without members that qualify for 501(c)(3) tax-exempt status from the Internal Revenue Service. Mutual benefit organizations, which are membership organizations that function for the benefit of its members, include fraternal, professional and trade associations. Religious organizations function exclusively for religious purpose.
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Choose a name for the organizations. Iowa state law requires non-profit corporations to have an original name that is not used by another organization in the state.
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Prepare the articles of incorporation. Iowa does not provide a form; however, various organizations, such as the Internal Revenue Service, provide a sample document. Include in the document the names and addresses of the incorporators, the registered agent and office and whether the organization has members. Include a provision for the dissolution of the non-profit in a way that complies with the non-profit laws and does not benefit any person financially.
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Sign the articles of incorporation, file the document with the Iowa Secretary of State and pay the required fee. An incorporator must sign the document. The state provides a certificate of acknowledgment after the document is filed.
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Apply to the Internal Revenue Service for an Employee Identification Number (EIN). This number is required by the state of Iowa and the IRS to conduct business. The IRS provides an online process for applying for the EIN.
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Create the organization's bylaws, which are required by the state of Iowa. Iowa does not provide a document for this purpose, but samples are available from other organizations.
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Hold a meeting for your organization's board of directors. Iowa non-profit law requires the board to vote on and adopt the bylaws, and elect officers.
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Contact Iowa's Department of Revenue or visit its website to find out if your organization is required to have a sales permit and the duties regarding sales tax.
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References
Resources
- Photo Credit USA states series: Iowa. Political map with counties image by Stasys Eidiejus from Fotolia.com
