Does a Iowa Nonprofit Need an Audit?

Iowa's Attorney General states that the registration requirement for charitable fundraising is only for professional fundraisers; charities that do not use a professional fundraiser are not required to register under Iowa Code chapter 13C. The page sets no audit requirement for charities. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.

Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)

Does a Iowa nonprofit need an audit?

Iowa's Attorney General states that the registration requirement for charitable fundraising is only for professional fundraisers; charities that do not use a professional fundraiser are not required to register under Iowa Code chapter 13C. The page sets no audit requirement for charities. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.

State audit requirements
TopicApplies toRuleThresholdSourceLast verified
State charity registrationProfessional fundraisers; charitable organizations that do not use one are not required to registerThe registration requirement is only for professional fundraisers. Charitable organizations that do not use the services of a professional fundraiser to raise funds are not required to register under Iowa Code Chapter 13C. The page does not state an audit requirement for charitable organizations.—Iowa Attorney General — Professional FundraisersLast verified: 2026-11-15

Who enforces this in Iowa?

The first rule in the table comes from Iowa Attorney General — Professional Fundraisers. Check that source for the Iowa office and the filing instructions that apply to your organization.

How does this differ from the federal single audit?

The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.

Read what the single audit threshold means or check whether an organization needs a federal single audit.

Iowa nonprofit single audits in the federal data

The federal single audit is a separate requirement. These pages count the Iowa nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.

Common questions

Does a Iowa nonprofit need an audit?

Iowa's Attorney General states that the registration requirement for charitable fundraising is only for professional fundraisers; charities that do not use a professional fundraiser are not required to register under Iowa Code chapter 13C. The page sets no audit requirement for charities. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.

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