Nonprofits and Income Tax
This guide provides some basic Idaho income tax information for nonprofits.
- All nonprofits in Idaho must register with the Idaho Secretary of State.
- Contact the Internal Revenue Service (IRS) to request approval for an income tax exemption. Read more on the IRS Applying for Tax Exempt Status page.
- Is my nonprofit required to pay and collect taxes?
Note: There's no general Idaho sales tax exemption for nonprofits. Read Nonprofit and Religious Groups.
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.