Nonprofit corporations in Iowa are created under Iowa Code 504, the Revised Model Nonprofit Corporation Act ("RMNCA") which became effective in Iowa on January 1, 2005 for new corporations. Nonprofit corporations are created by filing articles of incorporation signed by the incorporators with the Iowa Secretary of State at Business Services Division, Lucas Building, First Floor, Des Moines, Iowa 50319. The articles of incorporation should be accompanied by a filing fee of $20 with checks made payable to "Secretary of State." The required provisions of the articles of incorporation are the corporate name, a registered office and registered agent, incorporators, members, and dissolution. To get tax exemption under 501(c)(3) there must also be in the articles of incorporation a purpose statement, limitations on political activity, and a prohibition on private inurement.
