Charitable Trust Registration
Charitable trusts are required to register with the Office of the Attorney General, pursuant to Iowa Code section 633A.5107. This statute gives the Office of the Attorney General a tool to discover the location of charitable assets in the state, and to better ensure that the purposes of any specific charitable entity are being properly fulfilled.
NOTE: As of April 2016, the Attorney General’s office no longer accepts paper copies of the Charitable Trust registration forms, annual reports, and/or other related documents. All forms and/or documents must be submitted on our website using the corresponding links below.
Who must register?
- Charitable trusts administered in Iowa with more than $25,000 in assets
- Essentially all charitable trusts receiving federal tax benefits
- Trusts with 501(c)(3) status
- Charitable Remainder Trusts
- Charitable Lead trusts
What must be filed?
- The online registration form requires that trusts provide information about the organization and purposes of the trust.
- The online registration form asks filers to also provide a copy of the trust’s organizing instrument and basic financial information.
- Filers may choose to complete the financial information section on the online registration form, OR provide a copy of the organization’s tax return, OR provide a copy of the annual report to the trustees, as provided in Iowa Code section 633A.4213.
- Following initial online registration, trusts must submit an annual report online. This requirement may be satisfied by:
When must it be filed?
- New trusts must file the online registration form within 60 days of the creation of a new trust.
- Existing trusts must complete initial filing within 135 days of the close of the trust’s next fiscal year. For example:
- If trust year ends 6/30/09: file by 11/15/10
- If trust year ends 7/1/09: file by 11/16/09
- If trust year ends 12/31/09: file by 05/15/10
- Must be filed within 135 days of the close of the trust’s next fiscal year.
- If submitting the online registration form, there is no need to submit the annual report until the following year.
Charitable Trust Contact Information