Nonprofits and Income Tax

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

Filing requirements

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

You must file Idaho pdf 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.