Idaho Code § 30-29-1401: DISSOLUTION BY INCORPORATORS OR INITIAL DIRECTORS.

A majority of the incorporators or initial directors of a corporation that has not issued shares or has not commenced business may dissolve the corporation by delivering to the secretary of state for filing articles of dissolution that set forth:

(a) The name of the corporation;

(b) The date of its incorporation;

(c) Either:

(1) That none of the corporation’s shares has been issued; or

(2) That the corporation has not commenced business;

(d) That no debt of the corporation remains unpaid;

(e) That the net assets of the corporation remaining after winding up have been distributed to the shareholders, if shares were issued; and

(f) That a majority of the incorporators or initial directors authorized the dissolution.