Iowa - Non-Profit Legal Center

INITIAL FILING REQUIREMENTS TO BECOME AN IOWA NONPROFIT

HOW TO INCORPORATE IN IOWA STATE:
- File the Articles of Incorporation.
  - Send to: Secretary of State Business Services, 1st Fl., Lucas Building 321 E. 12th Street Des Moines, IA 50319
  - The filing fee is $20
  - For more information,
    - Website: https://sos.iowa.gov/business/FormsAndFees.html
    - Phone: (515) 281-5204
HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
- File Form 1023 at Pay.gov.
  - Filing fee is $600 ($275 for 1023-EZ Form)
  - For more information,
    - Website: www.irs.gov/charities
    - Call:
      - (800) 829–3676 (Form related questions)
      - (800) 829–1040 (general information)
HOW TO OBTAIN IOWA STATE’S INCOME TAX EXEMPTION:
- Federally exempt 501(c) (3) organizations are automatically exempt from corporate income taxes too.
HOW TO OBTAIN IOWA STATE’S SALES TAX EXEMPTION:
- Generally, nonprofit organizations in Iowa are not exempt from sales taxes. There are exceptions, though.
  - For more information
    - Website: Revenue.Iowa.gov

ANNUAL FILING REQUIREMENTS TO BECOME AN IOWA NONPROFIT

INTERNAL REVENUE SERVICE:
- File the Annual Return Form 990 with an online provider.
  - Note that the due date is 4 and a half months after the end of fiscal year.
  - A list of online providers can be found here.
  - Send to: Internal Revenue Service, Ogden, UT 84201-0027
  - There is no filing fee.
  - For more information,
    - Website: irs.gov/charities
    - Call:
      - (800) 829-3676 (Form related questions)
      - (800) 829-1040 (general information)
- For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
- For Private Foundations: You are required to submit the Form 990-PF.
IOWA STATE’S SECRETARY OF STATE:
- File the Biennial Report
  - Note that the due date is between January 1st and April 1st of each odd-numbered calendar year. The Secretary of State should mail to the organizations the required Biennial Report Form.
  - Send to: Secretary of State Business Services, 1st. Fl., Lucas Building 321 E. 12th Street Des Moines, IA 50319
  - There is no filing fee.
  - For more information,
    - Website: https://sos.iowa.gov/business/FormsAndFees.html
    - Phone: (515) 281-5204

Join our list and get access to our massive non-profit knowledge base.

What seems to be a very complicated process to a layman, which certainly requires technical knowhow and understanding of the tax code, there is no doubt your firm made things easier for us in this application.

Joey Pamaran Tugung, CWCP, CRMS, De Basilan World Foundation Cupertino, CA

Joey Pamaran Tugung

It is with deep appreciation and gratitude that we now can say that the c3: Center for Conscious Creativity is an official public charity 501(c)(3)! Thank you for all your support and professional guidance. You have been nothing but utterly fantastic throughout this process. We will cite you and recommend your business without hesitation. Thank you, again for all your help and support!

Kate McCallum, Founder, c3: Center for Conscious Creativity, Los Angeles, CA

Kate McCallum

Thomas Worbel and Associates have been a great asset to my organization. I paid by fees to TW&A but was unable to complete the required paperwork due to various reasons for an extended period of time. Years later, they not only helped me complete all applications, but finished and we received our non-profit status in record time. I have known Thomas for several years, and he and his staff have always been totally professional and helpful in all my needs. I highly recommend his services as his business has helped me and many other non-profits to remain up and running to IRS standards, in addition to offering additional services. A better service to start your 501c3 organization cannot be found.

Art Brockmeyer, Founder-Board President, The Berkeley Saxophone Quartet Foundation Berkeley, CA

Art Brockmeyer

Thomas Wrobel, helped out our foundation, when we were needing someone to quickly execute our non-profit status that had been attended to incorrectly. Thomas is caring, has incredible knowledge and a very efficient staff. We at GrantAngelWishesandTravel.org highly recommend his work and company for your next project. We are excited to be certified a 5013c and to continue to work with Thomas Wrobel & Associates.

Lyle & Julie-Ann Forcum, Co-Chairs & Co-Founders, Grant Angel Wishes And Travel Foundation (TM)

Lyle & Julie-Ann Forcum

On Friday, February 6, 2016, Mr. Thomas Wrobel of T.S. Wrobel & Associates – Attorneys at Law, emailed a memo stating that the Stanislaus County Veteran Employment Committee (VEC) was officially considered a non-profit entity and can now conduct efforts to further the interest of the VEC. It was due to the professional efforts of T.S. Wrobel & Associates that ensured that the Stanislaus VEC was now official. The board of directors of Stanislaus VEC and the members at large wish to thank T.S. Wrobel for their assistance and attention to detail. Now the Stanislaus County Veteran Employment Committee will be able to assist veterans to pursue their chosen careers and enjoy the fruits of their labors. With all this in mind, we would recommend T.S. Wrobel to other groups seeking to pursue the non-profit status.

Henry J. Timothy, Secretary, Stanislaus County Veteran Employment Committee

Henry J. Timothy

Thomas S. Wrobel of T.S. Wrobel & Associates was very helpful and efficient in guiding me through the process of creating a simple will, power of attorney and health care directive.

Paul Corbani, August 25, 2017

Thank you Tom Wrobel and your excellent team. You have provided us with professional service, much needed support and patient guidance in our effort to reinstate our foundation’s non profit status. This was a complicated process and at every bump in the road you were there! You have our sincere appreciation as we celebrate your expertise and success in achieving our tax exempt status.

Susan Opsvig, Board President, Codornices Foundation, Berkeley, California

Susan Opsvig

Thank you. I received the letter from the IRS. This is great news. I am very appreciative of all the help that you provided during this process. Throughout the process I had a strong sense of confidence knowing that the Nonprofit Legal Center team is so successful in acquiring tax-exempt status for its clients. Once again you came through. Thank you very much.

Clarence Caldwell, Founder, The Roots Foundation, Rancho Mirage, CA

Clarence Caldwell