Organizing a Non-Profit
Starting or Organizing a Nonprofit in Iowa
Forming a non-profit corporation requires a combination of state and federal filing steps. This page helps explain which offices handle nonprofit formation, federal tax exemption, fundraising registration, and nonprofit best-practice resources.
Where to start
A nonprofit may need to complete different steps depending on its structure, activities, tax goals, and fundraising plans. The Attorney General's Office does not handle every nonprofit filing, but certain charitable trust and professional fundraiser requirements may involve this office.
1. Form the nonprofit corporation
Non-profit corporations file articles of incorporation with the Iowa Secretary of State. The Secretary of State provides formation guidance and filing resources.
2. Maintain state filings
Iowa nonprofit corporations must also file reports with the Iowa Secretary of State every other year.
3. Review federal tax exemption
Federal tax-exempt status is handled by the IRS. Organizations seeking 501(c)(3) status must meet federal requirements.
What is a nonprofit?
A nonprofit corporation is organized for a purpose other than generating profits for private owners. However, forming a nonprofit corporation with the state is not the same as receiving federal tax-exempt status. State formation and federal tax exemption are separate steps handled by different offices.
State formation
The Iowa Secretary of State handles nonprofit corporation filings, including articles of incorporation and biennial reports.
Federal tax status
The IRS handles federal tax-exemption requirements for charities and other nonprofit organizations.
When does the Attorney General's Office become involved?
The Attorney General's Office does not form nonprofit corporations and does not grant federal tax-exempt status. However, some nonprofit-related activities may involve the Consumer Protection Division.
Professional fundraisers
If your organization uses a professional fundraiser, the professional fundraiser must register with the Office of the Attorney General.
Charitable trusts
Some charitable trusts are required to register with the Office of the Attorney General and file annual reports online.
Best-practice resources
Iowa nonprofit organizations can use nonprofit governance and accountability resources to support strong operations.
Note: Charitable organizations that do not utilize the services of a professional fundraiser to raise funds are not required to register under the professional fundraiser chapter of the Iowa Code.
Additional resources for nonprofit organizations
Iowa Secretary of State
Information and instruction on organizing and maintaining a nonprofit in Iowa.
IRS Charities & Nonprofits
Federal tax information for charities and other nonprofit organizations.
Iowa Nonprofit Resource Center
University of Iowa nonprofit resources, including Iowa Principles and Practices.
Candid / GuideStar
Search nonprofit profiles, financial information, and organization records.
