INITIAL FILING REQUIREMENTS TO BECOME MISSISSIPPI NONPROFIT

  1. HOW TO INCORPORATE IN MISSISSIPPI STATE:
    • File the Articles of Incorporation
      • Send to: Mississippi Secretary of State P.O. Box 136 Jackson, MS 39205-0136
      • The filing fee is $50
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023 online at Pay.gov.
      • Send to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
      • Filing fee is $600 ($275 for 1023-EZ Form)
      • For more information,
        • Website: www.irs.gov/charities 
        • Call:
          • (800) 829–3676 (Form related questions)
          • (800) 829–1040 (general information)
  3. HOW TO REGISTER WITH MISSISSIPPI STATE’S TAX COMMISSION:
  4. HOW TO OBTAIN MISSISSIPPI STATE’S SALES TAX EXEMPTION:
    • Generally, nonprofit organizations are not exempt from sales tax. There are some exceptions though. For details, refer to the Department of Revenue’s website.
  5. HOW TO REGISTER WITH THE MISSISSIPPI STATE’S SECRETARY OF STATE:
    • File the Unified Registration Statement, together with: Financial Report Form FS, a copy of the Articles of Incorporation, Bylaws, most recent filed Form 990, organization’s IRs Determination Letter, and any contacts with professional fund raisers.
      • Send to: Mississippi Secretary of State Charities Registration P.O. Box 136 Jackson, MN 39205-3-0136
      • The filing fee is $50
      • Financial Statement: include it if the contributions are less les $250,000 and organization has not contracted with a professional fundraiser.
      • Audit: include review audit if the contributions are between $250,000 and $500,000, and organization has not contracted with professional fundraiser.
        • Include audited financial statement if the contributions are more than $500,000, or if the organization employs a professional fundraiser.
      •  Exemption from filing: Nonprofit organizations receiving less than $25,000 in contributions per year are exempt from this filing. Also: certain fraternal organizations, educational and nationally accredited institutions and other organizations.
        • To claim an exemption, you must file the Notice of Exemption Form CE and send it to the address provided above.
      •  For more information,

ANNUAL FILING REQUIREMENTS TO MAINTAIN MISSISSIPPI NONPROFIT

  1. MISSISSIPPI STATE’S SECRETARY OF STATE:
    • File Unified Registration Statement Renewal Form
      • Note that the due date is on or before the anniversary date of the date of the Certificate of Registration.
      • Send to: Mississippi Secretary of State P.O. Box 136 Charities Registration Jackson, MS 39205-0136
      • The filing fee is $50
      • Financial Statement: include it if the contributions are less than $250,000.
        • Include financial statement reviewed by an independent CPA if the contributions are between $250,000 and $500,000.
      • Audit: include an audited financial statement if the contributions are more than $500,000 or if the organization employs a professional fundraiser.
      • For more information,
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990 with an online provider.
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • A list of online providers can be found here.
      • There is no filing fee.
      • For more information,
        • Website: irs.gov/charities
        • Call:
          • (800) 829-3676 (Form related questions)
          • (800) 829-1040 (general information)
    • 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.
    • For Private Foundations: You are required to submit the Form 990-PF.