What the statute requires
- Governing statute
- Idaho Nonprofit Corporation Act, Idaho Code title 30, chapter 30, sections 30-30-101 and following
- Minimum directors
- 3. Section 30-30-603(1) requires a board of three or more individuals, with the number specified in or fixed in accordance with the articles or bylaws. Religious corporations are the exception: the same subsection allows a religious corporation's board to consist of at least one individual. Section 30-30-602 requires all directors to be individuals, and directors of a cooperative must be members of the corporation.
- Term length
- Section 30-30-605(1) requires the articles or bylaws to specify director terms, and except for designated or appointed directors, terms may not exceed five years. If nothing is specified, each director's term is one year. Directors may be elected for successive terms. Under subsection (4), a director continues to serve after the term expires until a successor is elected, designated, or appointed and qualifies, or until there is a decrease in the number of directors.
- Term limits
- Not specified by statute.
- Quorum
- Under section 30-30-616(1), a quorum is a majority of the directors in office immediately before the meeting begins, unless the Act, the articles, or the bylaws provide otherwise. The articles or bylaws may never authorize a quorum below the greater of one third of the directors in office or two directors. If a quorum is present, the affirmative vote of a majority of directors present is the act of the board.
- Annual meeting
- Section 30-30-501(1) requires a corporation with members to hold a membership meeting annually at a time stated in or fixed in accordance with the bylaws, and subsection (4)(a) requires the president and chief financial officer to report on the corporation's activities and financial condition at that meeting. Subsection (6) provides that failing to hold the meeting on time does not affect the validity of corporate action. There is no required annual board meeting and no minimum number of board meetings; section 30-30-612 says only that a board may hold regular or special meetings.
- Conflict of interest
- Section 30-30-619 defines a conflict of interest transaction as one in which a director has a direct or indirect interest, and provides that such a transaction is not voidable and not a basis for liability if it was fair when entered into or if it is approved after the material facts and the director's interest are disclosed or known, either by the board or a committee, or by the members. Under subsection (4), approval requires the affirmative vote of a majority of the directors who have no direct or indirect interest, and those disinterested directors constitute a quorum for that purpose. Idaho does not require a written conflict of interest policy or an annual disclosure statement.
- Removing a director
- Section 30-30-608(1) lets the members remove a director they elected without cause, but under subsection (3) only if the votes cast to remove would have been sufficient to elect that director, and under subsection (5) only at a meeting called for that purpose with notice stating removal as a purpose. A director elected by the board may be removed without cause by a vote of two thirds of the directors then in office. Under subsection (9), the board may remove a director for missing a specified number of meetings by a majority of directors then in office, but only if the articles or bylaws already contained that rule at the beginning of that director's term. A religious corporation may limit the application of the whole section and set its own removal procedure.
- Recurring state filing
- Section 30-30-102(2) points to section 30-21-213, which requires an annual report to the Secretary of State stating the entity's name and jurisdiction, registered agent information, the principal office address, and the name of at least one governor. It is due each year before the end of the anniversary month of formation or registration. Under the fee schedule in section 30-21-214(b), the annual report carries no fee.
What's particular to Idaho
Idaho caps how long a director may serve in one term. Section 30-30-605(1) provides that terms may not exceed five years, which most states and the Model Nonprofit Corporation Act do not do at all. The same subsection also makes specifying terms mandatory rather than optional, and supplies a one year default if the governing documents are silent.
Religious corporations may run on a single director. Section 30-30-603(1) holds everyone else to three but allows a religious corporation's board to consist of at least one individual. Idaho goes further than most states here: section 30-30-107 provides that where religious doctrine governing a religious corporation's affairs conflicts with the Act, the doctrine controls to the extent required by the federal or state constitution.
The annual report is free. Section 30-21-214(b) lists the annual report at no fee, which puts Idaho in a small group of states that charge nothing to stay in good standing. For contrast, the same schedule charges thirty dollars to file nonprofit articles of incorporation.
Idaho dictates what has to happen at the annual meeting, not just that one occurs. Section 30-30-501(4)(a) requires the president and chief financial officer to report on the activities and financial condition of the corporation. Most states require the meeting and say nothing about its content.
The articles may take powers away from the board entirely. Section 30-30-601(3) allows the articles to authorize a person or persons to exercise some or all of the powers a board would otherwise hold, in which case those people take on the directors' duties and the directors are relieved of them to that extent.
This is a summary, not legal advice.
We cite the statute so you can read it yourself, and we last checked these on September 3, 2026. Statutes change, courts interpret them, and your own bylaws may impose stricter rules than the state does. Before you rely on any of this for a decision that matters, have a lawyer licensed in Idaho review it.
Knowing the rule is the easy part.
Staying compliant means knowing whose term ends in March, whether you'll still have quorum after it does, and who hasn't signed this year's conflict of interest form. Board Manager tracks all three and tells you before they become a problem.
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- Idaho Nonprofit Corporation Act, Idaho Code title 30, chapter 30, sections 30-30-101 and following ↗
- Idaho Code section 30-30-603, number of directors ↗
- Idaho Code section 30-30-605, terms of directors generally ↗
- Idaho Code section 30-30-616, quorum and voting ↗
- Idaho Code section 30-30-619, director conflict of interest ↗
- Idaho Code section 30-21-213, annual report for secretary of state ↗
- Idaho Secretary of State, business forms and fees ↗