| POST PUBLISHING COMPANY | — | 0000032099 | 1908-07-24 | Suspended | |
| POSTAL GALENA MINERAL COMPANY | — | 0000032114 | 1908-08-01 | Suspended | |
| POWER CITY PUBLISHING COMPANY, LIMITED (THE) | — | 0000032081 | 1908-07-29 | Suspended | |
| PRESBYTERIAN CHURCH OF GOODING | — | 0000030904 | 1908-01-21 | Suspended | |
| PRINCESS PANAMA MINING AND DEVELOPMENT COMPANY, LTD | — | 0000032115 | 1908-08-01 | Suspended | |
| PROGRESS CLUB | — | 0000032144 | 1908-09-01 | Suspended | |
| PULLIAM MERCANTILE COMPANY, LTD. | — | 0000032747 | 1908-11-30 | Dissolved | |
| PUMLESS STEAM SPRAYER COMPANY, LIMITED | — | 0000032712 | 1908-12-07 | Suspended | |
| QUARTZBURG GOLD MINING COMPANY, LIMITED | — | 0000032568 | 1908-10-23 | Suspended | |
| R. T. OWENS COMPANY, LIMITED | — | 0000031510 | 1908-04-13 | Dissolved | |
| RAINES & LOREE MERCANTILE COMPANY LIMITED | — | 0000032666 | 1908-11-12 | Suspended | |
| RANDALL-DODD AUTO COMPANY, LIMITED | — | 0000032683 | 1908-11-09 | Dissolved | |
| RATHDRUM ELECTRIC CO., LTD. | — | 0000031406 | 1908-03-19 | Dissolved | |
| REALTY INVESTMENT COMPANY | — | 0000032901 | 1908-12-07 | Suspended | IDAHO FALLS |
| REBECCA MINING AND MILLING COMPANY LIMITED | — | 0000031850 | 1908-06-16 | Suspended | |
| REUBENS COMMUNITY CHURCH, INC. (THE) | — | 0000031414 | 1908-03-20 | Active | |
| REUBENS ROCHDALE COMPANY, LIMITED | — | 0000031802 | 1908-06-08 | Dissolved | |
| REUBENS RURAL TELEPHONE COMPANY, LIMITED | — | 0000032758 | 1908-11-28 | Suspended | |
| RHODES CREEK MINING COMPANY LIMITED | — | 0000032063 | 1908-07-06 | Suspended | |
| RICKER-GHUN COMMISSION COMPANY, LIMITED | — | 0000031790 | 1908-05-25 | Suspended | |
| RIGBY MILLING AND ELEVATOR COMPANY | — | 0000030951 | 1908-02-07 | Suspended | |
| RIMROCK WATER, LIGHT & POWER COMPANY, LIMITED | — | 0000030952 | 1908-01-06 | Suspended | |
| RIVERDALE ORCHARD AND STOCK COMPANY | — | 0000032091 | 1908-07-30 | Suspended | |
| ROBERT GROSTEIN ESTATE COMPANY (THE) | — | 0000032011 | 1908-07-10 | Withdrawn | |
| ROSWELL PARK FRUIT COMPANY, LIMITED | — | 0000032877 | 1908-12-31 | Suspended | |
| RUBY MINING COMPANY | — | 0000032209 | 1908-08-20 | Suspended | |
| RUPERT PRINTING COMPANY (THE) | — | 0000031337 | 1908-03-12 | Suspended | |
| SALMON CONCERT BAND, LIMITED | — | 0000032533 | 1908-10-19 | Suspended | |
| SALMON ELECTRIC COMPANY | — | 0000032324 | 1908-10-01 | Suspended | |
| SALMON RIVER CANAL COMPANY, LIMITED | — | 0000031771 | 1908-06-01 | Active | |
| SALMON RIVER STORES CO. LIMITED | — | 0000031695 | 1908-05-19 | Suspended | |
| SANDERS CEMETERY ASSOCIATION | — | 0000031097 | 1908-02-20 | Suspended | |
| SANDPOINT COMMERCIAL CLUB | — | 0000031305 | 1908-03-07 | Suspended | |
| SANTA ROSA ORCHARD COMPANY, LIMITED | — | 0000032743 | 1908-12-03 | Suspended | |
| SAW-TOOTH MINING & MILLING COMPANY (LTD.) | — | 0000032355 | 1908-09-16 | Suspended | |
| SCHNOOR COOPERAGE AND BOX MANUFACTURING COMPANY | — | 0000031002 | 1908-02-06 | Suspended | |
| SEATTLE BREWING AND MALTING CO | — | 0000031367 | 1908-03-19 | Suspended | |
| SETTLER'S MUTUAL TELEPHONE COMPANY LIMITED | — | 0000032676 | 1908-11-13 | Suspended | |
| SHOSHONE COPPER CO. | — | 0000032491 | 1908-09-21 | Suspended | WALLACE |
| SILVER CITY MINING AND MILLING COMPANY | — | 0000031994 | 1908-07-02 | Suspended | |
| SILVER PLATE MINING AND DEVELOPMENT COMPANY | — | 0000031710 | 1908-05-07 | Suspended | |
| SILVER REEF MINING COMPANY, LTD. | — | 0000032900 | 1908-12-30 | Suspended | |
| SISTERS OF CHARITY OF PROVIDENCE IN THE STATE OF IDAHO | — | 0000031048 | 1908-01-14 | Dissolved | SPOKANE |
| SLATE CREEK ELECTRIC LIGHT AND POWER COMPANY | — | 0000032597 | 1908-11-02 | Suspended | |
| SLICK BROTHERS CONSTRUCTION COMPANY, LIMITED | — | 0000031306 | 1908-03-09 | Suspended | |
| SMITH AND WEBB COMPANY, LIMITED | — | 0000032767 | 1908-12-10 | Suspended | |
| SMITH COWEN LIVESTOCK COMPANY, LIMITED | — | 0000031066 | 1908-01-11 | Suspended | |
| SNAKE RIVER LAND & IRRIGATION COMPANY, LIMITED | — | 0000032841 | 1908-12-19 | Suspended | |
| SNAKE RIVER VALLEY DEVELOPMENT COMPANY, LIMITED (THE) | — | 0000031480 | 1908-04-06 | Suspended | |
| SNAKE VALLEY FRUIT COMPANY | — | 0000032870 | 1908-12-24 | Suspended | |