Yes. According to the Iowa Principles and Practices for Charitable Nonprofit Excellence an Iowa nonprofit corporation that expands its activities into other states should submit the required foreign corporation filings in those states. (II. D. 5.) Usually the foreign corporation filing requirements are spelled out on the Secretary of State website for the state in which the nonprofit has begun to operate. The required forms are available on those sites. Forms for the states bordering Iowa are available as listed below:

Illinois - Application for Authority to Conduct Affairs in Illinois (Form NFP113.15); $50 filing fee.

Minnesota - Select pdf for Certificate of Authority to Transact Business in MN; $50 filing fee.

Missouri - Foreign Nonprofit Corporation Application for Certificate of Authority to do Business in Missouri (Corp. 55A); $25 filing fee.

Nebraska - Application for Certificate of Authority to Transact Business (Non-Profit Corporations); $25 filing fee.

South Dakota - Go to South Dakota Secretary of State, Nonprofit Corporations website. Scroll to Foreign Nonprofit Corporations section and choose the Non-Stock Application for Certificate of Authority; $125 filing fee.

Wisconsin - Foreign Nonstock Corporation Certificate of Authority Application (Form 121); $100 filing fee.

Nonprofit corporations in Iowa are created under Iowa Code 504, the Revised Iowa Nonprofit Corporation Act ("RINCA"). 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 articles of incorporation may also be filed online at the Secretary of State's website using a credit or debit card. The link to sign up for Fast Track Filing is https://filings.sos.iowa.gov/Account/Signup. 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.

A nonprofit corporation is a legal entity that can engage in nonprofit activities in Iowa. In many ways it can function like a for-profit corporation. For instance it can purchase land, hire employees, have a bank account, borrow money, and have board meetings. But unlike for-profit corporations a nonprofit corporation cannot operate for profit and distribute earnings to investors as a for-profit does. Nonprofit corporations in Iowa are described in a statute in Iowa Code 504. The Iowa Secretary of State's office governs the creation and regulation of nonprofit corporations in Iowa. Management of liability through incorporation is one of the easier risk management techniques available to nonprofits. This incorporation is only one of a number of processes available to protect board members from liability described in Iowa Code 504, others being immunity, indemnification, and insurance.

When determining whether an organization is directly or vicariously liable, perhaps the most relevant factor is whether or not the organization, or someone acting on its behalf, was negligent. To show that an organization was negligent, a plaintiff must establish the following: That the organization or someone acting on the organization’s behalf had a duty to meet a certain standard of care with respect to the person harmed; that the organization or someone acting on the organization’s behalf breached the duty of care that was owed to the person harmed; that the individual actually suffered a compensable loss (physical injury, property damaged, etc.); that the compensable injury was the direct result of the organization’s breach of duty; or that the compensable injury was the result of a chain of events beginning with the organization’s breach of duty. As mentioned above, strict liability is not assessed on a fault basis, but is simply based on whether or not the injury occurred within the scope of the duty in question.

Learn more: Nonprofit Risk Management Center

A nonprofit can be held responsible for its own actions and omissions (direct liability). In addition, under the theory of respondeat superior, a nonprofit can also be held responsible for the actions and omissions of individuals in the organization’s employment or acting on the organization’s behalf (vicarious liability). In the cases of direct and vicarious liability, an organization will be held liable if it is determined that the organization (or someone acting on its behalf) was at fault, either intentionally or negligently. However, in the case of strict liability, liability is not necessarily assigned on a fault basis. For example, under workers’ compensation laws, a nonprofit will be held responsible for injuries suffered by employees while acting within the scope of their employment, even if it was the employees’ negligence that caused the injuries.

Yes. The Iowa Principles and Practices for Charitable Nonprofit Excellence provide that "Bylaws should be composed and adopted by the board which provide for regulating and managing the affairs of the charitable nonprofit entity." (II.C.1) Bylaws describe the process by which a board of directors meets and takes action for the nonprofit. There are provisions in bylaws concerning the board size, how often it meets, what committees and officers it has, etc. It is important for board members to be familiar with the terms of the bylaws and for amendments to be made to the bylaws as appropriate to reflect changing processes and activities. As an internal document there is no required filing and disclosure. However the bylaws must be attached to the initial application for federal exemption Form 1023 and if the Form 990 is filed with the IRS changes to bylaws must be included. (See core Form 990Part VI.A line 4)

A nonprofit corporation in Iowa must file a biennial report with the Iowa Secretary of State. The biennial report is an electronic filing done in odd-numbered years. Early in the year during which the report is due nonprofits receive a letter from the Secretary of State's office with a login number. The number gives the nonprofit access to the biennial report filing portion of the Web site. (See 2016 Biennial Report Filing). The biennial report form asks for the name of the registered agent the registered address of the corporation and the names of officers of the board. If the nonprofit corporation does not file the biennial report within the required time it will be administratively dissolved. This is done under Iowa Code 504.1421.

The Iowa Principles and Practices for Charitable Nonprofit Excellence says, "A charitable nonprofit organization can be organized in Iowa as a corporation, a trust, a limited liability company, or an unincorporated association. While partnerships and sole proprietorships are legal entities in Iowa, the Internal Revenue Service will not give 501(c)(3) status to such entities." (II.A.1.)

A donor may only take a contribution deduction to the extent that the donor's contribution exceeds the fair market value of the goods or services the donor receives in return for the contribution. This means that recipient organizations must provide written disclosure statements to donors who make a payment exceeding $75 when that payment is partly for contribution and partly for goods and services provided by the recipient organization. This type of contribution by a donor in exchange for goods or services is known as a quid pro quo contribution.

Iowa Code §13C.2 requires that professional fundraisers register with the attorney general. Iowa Code §13C.2(1)(a). The Iowa Code also requires that professional fundraisers disclose contributions received and payments made to the client charities. This disclosure can be done at the time of registration with the Iowa Attorney General's office or by filing a statement agreeing to provide disclosure information to a government entity or a person within one day of a request. Iowa Code §13C.2(1)(b),(c). Additionally, charitable organizations are required to provide financial disclosure information to requesting parties within five days of a request. Iowa Code §13C.2(2). If either the professional fundraiser or the charitable organization fails to provide financial disclosure information when requested, the attorney general may seek an injunction prohibiting further fundraising until such disclosure information is provided. Iowa Code §13C.3(b). See this article on in-state fundraising for a more complete answer.