Information on the 50 States and the District of columbia

Click to select any of the states in the list below and scroll down to see state requirements.

 

Incorporating in Iowa

Corporate Name Requirements

* The name must contain the words “corporation,” “incorporated,” “company,” or “limited,” or the abbreviation corp., inc., co., ltd., or words or abbreviations of like import in another language.

Articles of Incorporation Requirements

Director Information

  • Minimum Number – One or more.
  • Residence Requirements. – No provision.
  • Age Requirements – None.
  • Directors are not required to be listed in the articles of incorporation.

Officer Information

  • The officers are not required to be listed in the articles of incorporation.

Stock Information

  • The shares of stock and par value can be increased with no additional filing fee.

Yearly Requirements

Annual Statements

  • An annual report must be filed with Secretary of State. The first annual report must be delivered to the Secretary of State between January 1 and April 1 of the year following the calendar year in which a domestic corporation was incorporated or a foreign corporation was authorized to transact business. The fee for filing the annual report is $30.

Income Tax Rate

First $25,000 6%
$25,000 to $100,000 8%
$100,000 to $250,000 10%
$250,000 or more 12%

For more information on taxes, visit Iowa Department of Revenue

 

C-Corporation

  • Shareholders have limited liability protection
  • May be listed and traded as a publiccorporation on the stock market or “over the counter”
  • Has a separate and independent tax status from its owners

S Corporation

  • Profits are not subject to “double taxation”
  • Corporate losses may be “passed through” to share holders
  • Shareholders are afforded the same protection as C Corp.

LLC formation

  • Contains characteristics of both corporation and partnership
  • Shareholders may take advantage of “Pass-Through” taxation
  • Limited liability for share holders

Not for profit corp

  • Eligible for tax-exempt status
  • Limited Liability protection
  • Qualify for public and private gains