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The following guidelines provide background information on the most common types of filings and the related exemptions in Idaho.
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In this state, charitable solicitation registration is not required, as of September 24, 2020. Be sure to review other state registration and tax requirements and stay apprised of updates by visiting the applicable state agency’s website.
Some states require organizations to appoint a “registered agent” in the state as part of the organization’s charitable registration. This state does not currently have this requirement.
This state does not require organizations to post specific language when conducting charitable solicitations.
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Depending on the type and volume of activities an organization has in this state, the organization may need to register as an out-of-state business (sometimes called a “foreign business”) with the secretary of state or another state agency. Not every out- of-state organization needs to register. An attorney can assist the organization in determining whether its connections with this state are significant enough to trigger the foreign business registration requirement. Examples of activities that might trigger this requirement include having employees physically located in the state, conducting programs in the state, and having an office in the state.
In this state, organizations that have received recognition of federal income tax exemption under IRC Sec. 501(c)(3) are automatically exempt from state income tax. Some organizations may choose to send a copy of their IRS determination letter to the state department of revenue to indicate the organization’s position that it qualifies for the exemption. Note that, although an organization may be exempt, if it has unrelated business taxable income (“UBTI”) that is subject to federal taxation, that UBTI also may be subject to state income tax. [See ID Code § 63-3025B.]
It is also important to consider whether applying for sales and use tax and property tax exemptions would be appropriate for your organization. More information about state tax exemption is available on the Idaho State Tax Commission website. Additional information regarding property tax exemption is available from the local county assessors. Please see this webpage from the Bonneville County Assessor as an example. An accountant or attorney can provide answers to specific questions regarding your organization’s eligibility for exemption.
Foreign Business Registration Statement: https://sosbiz.idaho.gov/forms/business
Idaho State Tax Commission Resources on Nonprofits and State Income Tax: https://tax.idaho.gov/i-1098.cfm
State Sales and Use Tax Exemption Information Hub: https://tax.idaho.gov/i-1118.cfm
a Volunteer Attorney in Idaho
This resource contains general educational information related to legal concepts, but this information does not constitute legal advice. Anyone seeking legal advice is strongly encouraged to consult with a licensed attorney regarding any of the matters discussed herein. Although licensed attorneys work with Napa Legal, Napa Legal is not a law firm and does not undertake legal representation on behalf of any clients. Further, no licensed attorney working with or on behalf of Napa Legal agrees to undertake legal representation on behalf of any client unless the terms of such representation are set forth in a separate, written representation agreement.
