Charitable Trust Registration
Charitable Trust Registration
Charitable trusts are required to register with the Office of the Attorney General, pursuant to Iowa Code section 633A.5107. Registration helps the Office locate charitable assets in Iowa and better ensure that charitable purposes are being properly fulfilled.
Online filing is required
NOTE: As of April 2016, the Attorney General’s office no longer accepts paper copies of 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 trust registration generally applies to charitable trusts administered in Iowa with more than $25,000 in assets, as well as essentially all charitable trusts receiving federal tax benefits.
Iowa charitable trusts with assets
Charitable trusts administered in Iowa with more than $25,000 in assets must register.
Trusts receiving federal tax benefits
This includes trusts with 501(c)(3) status and other charitable trust structures receiving federal tax benefits.
Charitable remainder and lead trusts
Charitable Remainder Trusts and Charitable Lead Trusts are included in the registration framework.
Choose the correct charitable trust filing
Charitable trusts generally have two separate filing responsibilities: an initial registration filing for first-time reporting and an annual report filing for ongoing yearly reporting and submission of applicable tax documents.
Charitable Trust Registration Form
Use this form for first-time charitable trust registration with the Office of the Attorney General.
- Initial registration of a charitable trust
- New charitable trusts filing for the first time
- Submission of organizing documents and financial information
- Required within 60 days of creation for new trusts
Use this form if: your charitable trust has never previously registered with the Iowa Attorney General.
Charitable Trust Annual Report Form
Use this form for annual reporting and submission of applicable tax documents after the trust has already completed initial registration.
- Annual charitable trust reporting
- Submission of applicable tax documents
- Ongoing yearly compliance filing
- Required within 135 days of fiscal year close
Use this form if: your charitable trust has already completed initial registration and is filing its yearly report.
When must it be filed?
New trusts
New trusts must file the online registration form within 60 days of the creation of a new trust.
Existing trusts
Existing trusts must complete initial filing within 135 days of the close of the trust’s next fiscal year.
Annual reports
Annual reports must be filed within 135 days of the close of the trust’s next fiscal year.
First-year annual report note
If submitting the online registration form, there is no need to submit the annual report until the following year.
Iowa Code references
These links provide statutory reference points for charitable trust registration and annual reporting requirements.
Charitable Trust Contact Information
Questions about charitable trust filings?
Email charitable.trust@ag.iowa.gov or call 515-281-5926.
