Nonprofits
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Frequently Asked Questions 501(c)(3) Tax Status Search Iowa Corporations
Revised Iowa Nonprofit Corporation Act Nonprofit Resource Center
IRS Tax Exemptions Iowa Principles & Practices for Charitable Nonprofit Excellence

Nonprofits


The Nonprofit Center is a resource of the Business Services Division of the Secretary of State's Office that is responsible for the registration of all Iowa nonprofit corporations.


There are three basic types of nonprofit corporations: public benefit, mutual benefit, and religious. The public benefit corporations are the charitable nonprofit corporations or qualify as tax exempt by 501(c)(3) of the Internal Revenue Code. The mutual benefit corporations are corporations that are not public benefit or religious corporations. Examples include fraternal organizations, homeowners associations, and country clubs. Religious corporations are corporations organized primarily or exclusively for religious purposes.


The future of Iowa depends upon the vitality of our communities. Increasingly, the factors that boost community vitality come from Iowa's nonprofit organizations. Whether it is the charitable nonprofits that provide vital services to the community, the social activities associated with mutual benefit corporations, or the religious organizations within the community, all nonprofit organizations enhance Iowa's communities.

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