ICAPA Form – Idaho Office of Attorney General

Charitable Organization’s Notice of Intent to Dissolve/Convert to Noncharitable Entity/Transfer or Sell All or Substantially All Charitable Assets

Idaho Code § 48-1907(1) Notice Form

Idaho Code § 48-1907(1), the Idaho Charitable Assets Protection Act (ICAPA), requires charitable organizations to notify the Attorney General in writing of their intent to (a) dissolve or terminate operations, (b) convert to a noncharitable (for-profit) entity, or (c) transfer, sell, or otherwise dispose of substantially all or all of their charitable assets.

Read the Attorney General’s instructions for completing this form.

Read the Attorney General’s FAQs regarding this form and the Idaho Charitable Assets Protection Act.

For your convenience, you can complete this form on your computer and submit it electronically to the Attorney General’s Office. Please include with your completed form copies of any extra pages or other documents you believe will help our office better understand the charitable organization’s intended plan.

If you have questions about this form, you can call the Consumer Protection Division or send an email to us at consumer_cg@ag.idaho.gov. Please consult with a private attorney if you or the charitable organization needs legal advice. (If you prefer to fill out and mail in the form, please download the form here.)
Acknowledgement*
- By checking this box, I acknowledge that I read the Attorney General's instructions for completing this form.
The form below will be sent to our office electronically. Fields marked with an asterisk (*) are required.
CHARITABLE ORGANIZATION’S PURPOSE OF PROVIDING THIS NOTICE * (Please check all that apply.)
CHARITABLE ORGANIZATION’S PURPOSE OF PROVIDING THIS NOTICE*
- Dissolution/Termination of Charitable Organization
- Conversion of Charitable Organization to Noncharitable Entity
- Transfer/Sale/Other Disposal of All or Substantially All Charitable Assets
- Other (please specify:)
Other:*
WHO DO WE CONTACT ABOUT THIS NOTICE? (Attorney/representative of charitable organization.)
WHO DO WE CONTACT ABOUT THIS NOTICE?*
Prefix First Last
Title and Relationship to Charitable Organization*
Firm / Company Name*
Address*
Street Address City State ZIP Code
Phone*
Email*
Enter Email Confirm Email
INFORMATION ABOUT THE CHARITABLE ORGANIZATION
Charitable Organization's Legal Name*
Mailing Address*
Street Address City State ZIP Code
Is the name of the organizations primary contact different that they person submitting this form?*
Is the name of the charitable organization's primary contact different than the person submitting this form?
- Yes
- No
Name of Organization's Primary Contact*
Primary Contact's Title*
Primary Contact's Address*
Street Address City State ZIP Code
INFORMATION ABOUT THE CHARITABLE ORGANIZATION’S CURRENT OFFICERS
President or CEO
President or CEO Name*
Prefix First Last
President/CEO Mailing Address*
Street Address City State ZIP Code
Vice President
Vice President Name*
Prefix First Last
Vice President Mailing Address*
Street Address City State ZIP Code
Secretary
Secretary Name*
Prefix First Last
Secretary Mailing Address*
Street Address City State ZIP Code
Treasurer
Treasurer Name*
Prefix First Last
Treasurer Mailing Address*
Street Address City State ZIP Code
Are there additional officers in the charitable organization?*
Are there additional officers in the charitable organization?
- Yes
- No
Additional Charitable Organization Officer
Additional Officer Title*
Name*
Prefix First Last
Mailing Address*
Street Address City State ZIP Code
Additional officers
If the charitable organization has more than 1 additional officer, please upload a list of those officers’ names and addresses using the button below.

(Maximum file size 10MB.)
Max. file size: 10 MB.
INFORMATION ABOUT THE CHARITABLE ORGANIZATION’S CURRENT DIRECTORS
How many director's does your charitable organization have?*
How many director's does your charitable organization have?
Charitable Organization's Current Director (1)
Director Name (1)*
Prefix First Last
Director Mailing Address (1)*
Street Address City State ZIP Code
Charitable Organization's Current Director (2)
Director Name (2)*
Prefix First Last
Director Mailing Address (2)*
Street Address City State ZIP Code
Charitable Organization's Current Director (3)
Director Name (3)*
Prefix First Last
Director Mailing Address (3)*
Street Address City State ZIP Code
Charitable Organization's Current Director (4)
Director Name (4)*
Prefix First Last
Director Mailing Address (4)*
Street Address City State ZIP Code
Charitable Organization's Current Director (5)
Director Name (5)*
Prefix First Last
Director Mailing Address (5)*
Street Address City State ZIP Code
Charitable Organization's Current Director (6)
Director Name (6)*
Prefix First Last
Director Mailing Address (6)*
Street Address City State ZIP Code
Charitable Organization's Current Director (7)
Director Name (7)*
Prefix First Last
Director Mailing Address (7)*
Street Address City State ZIP Code
Charitable Organization's Current Director (8)
Director Name (8)*
Prefix First Last
Director Mailing Address (8)*
Street Address City State ZIP Code
Additional directors
If the charitable organization has more than 8 directors, please upload a list of those directors’ names and addresses using the button below.

(Maximum file size 10MB.)
Max. file size: 10 MB.
INFORMATION ABOUT THE CHARITABLE ORGANIZATION’S CHARITABLE ASSETS
INFORMATION ABOUT THE CHARITABLE ORGANIZATION’S CHARITABLE ASSETS*
Describe the charitable organization’s charitable assets, including charitable assets subject to donor restrictions. Provide the fair market value of the charitable assets. *
INFORMATION ABOUT THE CHARITABLE ORGANIZATION’S PLAN TO DISSOLVE/TERMINATE OPERATIONS/CONVERT TO A NONCHARITABLE ENTITY/TRANSFER OR SELL SUBSTANTIALLY ALL OR ALL OF ITS CHARITABLE ASSETS
Plan*
Describe in detail the charitable organization’s plan. You may upload additional pages below if necessary. *
File Upload
You may upload additional documents that you believe will help the Attorney General’s Office better understand the charitable organization and its proposed plan.
(Maximum 2 files @ 10MB.)
Drop files here or

Max. file size: 10 MB, Max. files: 2.
PUBLIC RECORDS ACT NOTICE
This form is a public record and available upon request to the public and media under Idaho’s Public Records Act. If the charitable organization needs to submit documents that are exempt from disclosure (e.g., proprietary or personal identifying information or confidential records), the charitable organization must clearly and conspicuously mark such documents: “CONFIDENTIAL—ATTORNEY GENERAL ONLY.”
ACKNOWLEDGEMENTS
By typing my name in the box below and submitting this form, I certify the information in this form and all attached documents are is true and correct to the best of my knowledge and I am authorized to sign on behalf of the charitable organization.
Signature*
Date*
MM slash DD slash YYYY
OUR REVIEW PROCEDURE
Our Review Procedure: Idaho Code § 48-1907 allows the Attorney General’s Office 30 days from its receipt of the charitable organization’s notice to respond in writing to the charitable organization’s proposed dissolution, conversion to a noncharitable organization, or termination and disposal of all or substantially all of its charitable assets.

A charitable organization that provides notice to the Attorney General’s Office and does not receive a written response within the allowable 30 day period may proceed with the charitable organization’s proposed dissolution, conversion to a noncharitable organization, or termination and disposal of all or substantially all of its charitable assets.
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Idaho Code § 48-1907(1) Notice Form