INITIAL FILING REQUIREMENTS TO BECOME MISSOURI NONPROFIT

  1. HOW TO INCORPORATE IN MISSOURI STATE:
    1. File the Articles of Incorporation
    2. Send it to: Secretary of State Corporation Division P.O. Box 778 Jefferson City, MO 65102
    3. The filing fee is $25
    4. For more information, go to the website: sos.mo.gov or call: (573) 751-4153
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities
    4. If assistance is needed, call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN MISSOURI STATE’S CORPORATE INCOME AND FRANCHISE TAX EXEMPTIONS:
    1. Nonprofit organizations that file IRS Form 990, 990EZ or 990PF are exempt from: income tax return and corporation franchise tax.
  4.  HOW TO OBTAIN MISSOURI STATE’S SALES TAX EXEMPTION:
    1. File Form 1746, together with:
      1. A copy of the IRS Determination Letter, Certificate of Incorporation, Bylaws, and a complete financial history for the years in existence (up to 3 years), or if the organization is newly formed – an estimated budget for 1 year.
    2. Send it to: Missouri Department of Revenue Taxation Bureau P.O. Box 358 Jefferson City, MO 65105-0358
    3. For more information, go to the website: dormo.gov/ or call: (573) 751-2836
  5. HOW TO REGISTER WITH THE MISSOURI STATE’S ATTORNEY GENERAL:
    1. File the initial Registration Statement
    2. Send it to:Missouri Attorney General’s Office Attn: Registration Specialist P.O. Box 899 Jefferson City, Mo 65102
    3. The filing fee is $15
    4. For more information, go to the website: ago.mo.gov or call: (573) 751-3321

ANNUAL FILING REQUIREMENTS TO MAINTAIN A MISSOURI NONPROFIT

  1. MISSOURI STATE’S ATTORNEY GENERAL:
    1. File the Annual Report Form – the organization does not have to file it if it has submitted to the Attorney General a copy of the IRS Determination Letter.
      1. Note that the due date is within 75 days after the end of the fiscal year
    2.  Send it to: Missouri Attorney General’s Office Attn: Registration Specialist P.O. Box 899 Jefferson City, MO 65102
    3. The filing fee is $15
    4. For more information, go to the website: ago.mo.gov or call: (573) 751-3321
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  3. MISSOURI STATE’S SECRETARY OF STATE:
    1. File the Annual Report Form
      1. Note that the due date is August 31st
    2.  Send it to: Missouri Secretary of State P.O. Box 1366 Jefferson City, MO 65102
    3. The filing fee is $15 ($10 if using online filing method)
      1. The late-filing fee is $15
    4.  For more information, go to the website: sos.mo.gov or call: (866) 223-6535