Iowa Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Iowa state filings

• Iowa Biennial Report
  Iowa nonprofit biennial report (Secretary of State)
  Due: Biennial — due between Jan 1 and Apr 1 of each odd-numbered year
  No fee. Administrative dissolution if not filed within 60 days after the Apr 1 due date. File federal Form 990 series with the IRS.
  Filing details →
• Iowa N/A
  No general charitable solicitation registration in Iowa
  Iowa does not require general charitable solicitation registration for most nonprofits. Professional fundraisers must register with the Iowa AG, Consumer Protection Division, and certain charitable trusts must register and file annual reports.
  Filing details →

Iowa requirements overview

Registration: File Articles of Incorporation with the Iowa Secretary of State. Apply for state tax-exempt status with the Iowa Department of Revenue.

Annual filing: File a Biennial Report with the Secretary of State every two years. File federal Form 990 with the IRS.

Solicitation: Register with the Iowa Attorney General, Consumer Protection Division, before soliciting. File annual financial reports.