Iowa Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Iowa. If you are looking to form nonprofit in Iowa, please visit our Start Your Iowa Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Iowa. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Iowa Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Iowa corporate income tax exemption.

More information: Iowa Department of Revenue
3 File Iowa Sales Tax Exemption Renewals

Not required



Iowa does not currently offer general sales tax exemptions for nonprofits.

More information: Iowa Department of Revenue
4 File Iowa Biennial Report
Agency:Iowa Secretary of State
Form:

Available online. Click on the no account required option, search for your entity record, then select "File by Paper" to obtain a printable form.

Filing Method:

Mail or online.

Agency Fee:

$0

Due:

By April 1 of odd-numbered years. Reports may be filed as early as January 1.

Law:

Iowa Code § 504.1613

Penalties:

No late fee. Your business can be dissolved or revoked within a few months.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
5Maintain a Iowa Registered Agent

Maintain a registered agent that has a street address in Iowa. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Waterloo , IA to maintain compliance with the state requirement.


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