Idaho Code
Idaho Code § 30-502 (2026)
improper state Corporations — reporting — opportunity to reform.
✓ current as of May 2026
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improper state Corporations — reporting — opportunity to reform.
(1) The provisions of this section shall apply to a corporation that:
(a) Was incorporated prior to the effective date of this section;
(b) Has assets or liabilities as of the effective date of this section or has valid contractual obligations that could be enforced against it;
(c) Was created by the state, incorporated by the state, or authorized to be created by the state through some vote or action other than a general law enacted by the legislature. For purposes of this section, "state" shall have the same meaning as provided in section 30-501, Idaho Code; and
(d) Was not dissolved or disassociated from the state prior to the effective date of this act.
(2) By January 1, 2025, a corporation shall submit a report to the office of the secretary of state that includes:
(a) The name and mailing address of the corporation;
(b) The names of the directors and officers of the corporation;
(c) Whether any of the directors are officials, employees, or agents of the state of Idaho or represent the interests of the state of Idaho on the board of directors and, if so, whether the identified directors hold a voting or non-voting position;
(d) The date that the corporation was established;
(e) Whether the corporation is in good standing with the Idaho secretary of state;
(f) A description of the corporation’s purpose;
(g) Whether the corporation continues to fulfill the purpose for which it was created and is necessary;
(h) Whether the corporation was established pursuant to approval by the legislature and, if so, evidence of such approval;
(i) Specific federal income tax type and specific classification;
(j) Internet links to the organization’s website, if any, and, if applicable, to information about the nonprofit corporation on the Idaho secretary of state’s website;
(k) A copy of the corporation’s current bylaws; and
(l) Identification of all contracts or written agreements between the corporation and the state, if any, and for any such contracts, the identification of any language addressing state obligations or liabilities or language that prevents the loaning or donation of public credit.
(3)(a) A corporation that self-reports pursuant to this section shall:
(i) By statute, be reformed by the legislature as an independent public body politic and corporate;
(ii) Dissolve or otherwise disassociate from the state by July 1, 2025; or
(iii) Reform as authorized by the legislature pursuant to paragraph (b) of this subsection.
(b) A corporation may reform in a manner such that it is not an improper state corporation by:
(i) Complying with the requirements of subsection (2) of this section; and
(ii) Providing a financial report to the office of the state treasurer that shows the assets and liabilities of the corporation for the most recent fiscal year.
(4) By July 1, 2025, the office of the secretary of state shall deliver a report summarizing and containing the materials it has received pursuant to subsection (2) of this section to the governor, the president pro tempore of the senate, and the speaker of the house of representatives. The report shall contain a list of corporations that have self-reported. The report may also indicate whether corporations that have self-reported intend to be reformed pursuant to subsection (3)(a)(i) of this section by the legislature as independent public bodies politic and corporate. The report may also include a list of nonprofit corporations that have voluntarily disassociated from the state of Idaho pursuant to the provisions of this section.
(5) By July 1, 2025, the office of the state treasurer shall deliver a report summarizing and containing the materials it has received pursuant to subsection (3)(b) of this section to the governor, the president pro tempore of the senate, and the speaker of the house of representatives.
(6) A corporation that does not self-report pursuant to the provisions of subsection (2) of this section or that frustrates the reform or disassociation procedures provided for in this section shall be considered to be in violation of the provisions of section 30-501, Idaho Code, and shall not be recognized as a corporation under Idaho law.
Notes of Decisions
Cited in 7
cases, 1932–1983 · leading case: McKinley v. Combustion Eng'g, Inc., 575 F. Supp. 942 (D. Idaho 1983).
McKinley v. Combustion Eng'g, Inc., 575 F. Supp. 942 (D. Idaho 1983). “Plaintiffs claim, and it appears undisputed, that Combustion failed to comply with Idaho Code 30-501 (requiring a corporation to record articles of incorporation with the Secretary of State prior to “doing business” in Idaho) and Idaho Code 30-502 (requiring a foreign…”
Burley Newspapers, Inc. v. Mist Publ'g Co., 414 P.2d 460 (Idaho 1966). “§ 30-501 1 and I.C. § 30-502 2 'had not qualified to do business in Idaho.”
Dairy Equip. Co. of Utah v. Boehme, 442 P.2d 437 (Idaho 1968). “The evidence conditionally admitted established that the respondent had qualified to do business in the State of Idaho, but that its designated agent had removed from the State and it had not appointed a new agent upon whom service could be made as required by I.C. § 30-502. The…”
Johnson v. Young, 23 P.2d 723 (Idaho 1932). “” Section 30-502. “Its powers can only be exercised by the board of county commissioners, or by agents and officers acting under their authority, or authority of law.”
Mountain Home Redi-Mix v. Conner Homes, Inc., 428 P.2d 744 (Idaho 1967). “I.C. § 30-502. Under § 30-508, “Any and all officers, agents and representatives of said corporation, * * * who shall make or attempt to make any contract or agreement * * * in the name of such corporation, or for its use and benefit, before such original filings [those required…”
Michael Eugene Brackney, an Infant by Judith C. Brackney, His Guardian Ad Litem & Judith C. Brackney v. Combustion Eng'g, Inc., Univ. of Chicago, & John Doe I, John Doe Ii, John Doe Iii, John Doe Iv, John Doe V, John Doe Vi, John Doe Vii, John Doe Viii, John Doe Ix, John Doe X, Richard Dean McKinley Ann Marie Rowell John Michael McKinley & Caroline Irene McKinley v. Combustion Eng'g, Inc., & Univ. of Chicago, 674 F.2d 812 (9th Cir. 1982). “was in violation of Idaho Code 30-501 (failure to record articles of incorporation with the Secretary of State prior to "doing business" within the state) and Idaho Code 30-502 (failure to designate a person within the state for purposes of service of process).”
Brackney v. Combustion Eng'g, Inc., 674 F.2d 812 (9th Cir. 1982). “which fails to comply with the provisions of this chapter shall be denied the benefit of the statutes of the state limiting the time for the commencement *816 of civil actions, and any limitations in such statutes shall only run in favor of any such corporations during such time…”
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