Idaho
Overall Free to Give Index 6.64/10
Rank 9th
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 6.64 9th
Broad Policy Environment 5.99 8th
Nonprofit Freedom 9.56 3rd
Donor Confidence 4.38 31st

Highlights

  • Exceptional charitable freedom: Idaho ranks 3rd in Nonprofit Freedom. It has no registration requirement, zero-dollar filing fees, and minimal reporting obligations for charities and fundraising professionals. It also has no audit requirements.
  • Strong overall policy environment: With a rank of 8th in the Broad Policy Environment, Idaho benefits from limited occupational licensing regulations, competitive tax conditions, and high levels of economic freedom.
  • Predictable regulatory framework: New regulations require legislative approval, providing nonprofits with greater stability and clarity regarding future compliance expectations.
  • Limited protections for charitable assets: Idaho lacks donor standing and provides only weak UPMIFA safeguards, offering limited legal recourse and weaker protection for restricted gifts and endowments.
  • No general sales tax exemption: Charities receive no exemption from state sales tax, increasing operational costs relative to states that provide partial or full exemptions.
  • Lower performance in mandates and incentives: Idaho ranks 31st in Donor Confidence, reflecting weaker donor privacy and donor intent protections.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 5.17
1B. Tax Competitiveness (rescaled 0 to 10) 4.91
1C. EFNA (0 to 10) 7.89

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? No
Top Registration Fee $0.00
Minimum Registration Fee $0.00
Top Incorporation Fee $30.00
Minimum Incorporation Fee $30.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $0.00
Minimum Annual Fee $0.00
Requires Additional Corporate Filings No
Other Fees $0.00
Tiered Fee Structure No
Overlapping Regulators No

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State No
Paid Solicitor Registration Fee $0.00
Paid Solicitor Renewal Fee $0.00
Surety Bond for Professional Fundraisers $0.00
Must Paid Solicitors Required to Report to the State in Order to Start Fundraising? No
Fundraising Consultant Registration Required No
Annual Financial Reporting by Commercial Fundraisers Required No
Must File Contracts Between Charities and Commercial Fundraisers No
Individual solicitors employed by professional fundraisers must register separately? No

2D. General Audit threshold (revenue)

General Audit threshold (revenue) N/A

3. Donor Confidence

3A. State has Never Introduced Disclosure No
3B. State has Privacy Law No
3C. State gives Donors Standing No
3D. State has UPMIFA Protections Yes (weak)
3E. Donations are Generally Deductible Yes
3F. General Sales Tax Exemption No
3G. State has Never Proposed DAF Restrictions Yes
3H. New Regulations Require Legislative Approval Yes