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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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