S-Corp Information – Iowa

By | February 13, 2008

Address of state corporation department:
Iowa Secretary of State
Business Services
First Floor, Lucas Building
321 E. Twelfth St.
Des Moines IA 50319
Telephone: 515-281-5204
State web address: www.legis.state.ia.us/
State law reference: Iowa Code Annotated, Chapter 490.
Title of filing: Articles of Incorporation.
Filing Fees: $50.
Other fees: None.
Name reservation: Reservable for 120 days for $10 fee. (Section 490.402).
Name requirements: Corporation, Incorporated, Company, Limited, or abbreviation. (Section 490.401).
Incorporator requirements: One or more persons or entities. (Sections 4.1(20), 490.140(18), 490.201).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 490.301).
Director requirements: One or more (may be nonresidents). (Sections 490.802, 490.803).
Paid-in capital requirements: None.
Annual report requirement: Yes, biennial report to the Secretary of State. (Section 490.1622). Filing fee of
$45.
Publication requirements: None.
Other provisions: No preemptive rights unless granted in the Articles. (Section 490.630).