Idaho State Tax Commission

Nonprofits and Income Tax

This guide provides some basic Idaho income tax information for nonprofits.

Note: There's no general Idaho sales tax exemption for nonprofits. Read Nonprofit and Religious Groups.

Filing requirements

This page lists our current-year business income tax forms.

You must file Idaho Form 66 if you're a resident IRA trust or other trust required to report unrelated income.

Exempt from tax

Organizations to which the IRS has granted exempt status also are exempt from Idaho income tax.

Exception: You must file an Idaho income tax return based on your entity type and pay Idaho tax on any unrelated business income your organization reports on federal Form 990-T.

Page last updated June 25, 2019. Last full review of page: June 25, 2019.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.