{"data":{"id":"us-id/idaho-code-30-27-128","jurisdiction":"us-id","citation":"Idaho Code § 30-27-128","heading":"WINDING UP AND TERMINATION.","body":"Winding up and termination of an unincorporated nonprofit association must proceed in accordance with the following rules:\n(1) All known debts and liabilities must be paid or adequately provided for.\n(2) Any property subject to a condition requiring return to the person designated by the donor must be transferred to that person.\n(3) Any property subject to a trust must be distributed in accordance with the trust agreement.\n(4) Any remaining property must be distributed as follows:\n(A) As required by law other than this chapter that requires assets of an association to be distributed to another person with similar nonprofit purposes;\n(B) In accordance with the association’s governing principles or in the absence of applicable governing principles, to the members of the association per capita or as the members direct; or\n(C) If neither paragraph (A) nor (B) of this subsection apply, as provided in chapter 5, title 14, Idaho Code.","path":["TITLE 30 CORPORATIONS","CHAPTER 27 UNINCORPORATED NONPROFIT ASSOCIATIONS","PART 1 GENERAL PROVISIONS"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title30/t30ch27/sect30-27-128/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:18:39Z","sha256":"18c6801f52797ae6e26f849efea6ce41e583f1795b745fb8857520c8213aed9d","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-30-27-127","next":"us-id/idaho-code-30-27-129"},"notice":"GroundRules: Original legal text. Not legal advice."}