INITIAL FILING REQUIREMENTS TO BECOME MISSOURI NONPROFIT

  1. HOW TO INCORPORATE IN MISSOURI STATE:
    • File the Articles of Incorporation
      • Send to: Secretary of State Corporation Division P.O. Box 778 Jefferson City, MO 65102
      • The filing fee is $25
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023 at Pay.gov.
      • Filing fee is $600 ($275 for 1023-EZ Form)
      • For more information,
        • Websitewww.irs.gov/charities
        • 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:
    • 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:
    • File Form 1746, together with: 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.
  5. HOW TO REGISTER WITH THE MISSOURI STATE’S ATTORNEY GENERAL:
    • File the Initial Registration Statement
      • Send to: Missouri Attorney General’s Office Attn: Registration Specialist P.O. Box 899 Jefferson City, Mo 65102
      • The filing fee is $15
      • For more information,

ANNUAL FILING REQUIREMENTS TO MAINTAIN A MISSOURI NONPROFIT

  1. MISSOURI STATE’S ATTORNEY GENERAL:
    • 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.
      • Note that the due date is within 75 days after the end of the fiscal year
      • Send to: Missouri Attorney General’s Office Attn: Registration Specialist P.O. Box 899 Jefferson City, MO 65102
      • The filing fee is $15
      • 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.
  3. MISSOURI STATE’S SECRETARY OF STATE:
    • File the Annual Report Form online here.
      • Note that the due date is August 31st
      • Send to: Missouri Secretary of State P.O. Box 1366 Jefferson City, MO 65102
      • The filing fee is $15 ($10 if using online filing method). The late-filing fee is $15
      •  For more information,