Missouri

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,
       • Website: sos.mo.gov
       • Phone: (573) 751-4153
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,
       • Website: www.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.
     • Send to: Missouri Department of Revenue Taxation Bureau P.O. Box 358 Jefferson City, MO 65105-0358
     • For more information,
       • Website: https://dor.mo.gov/business/sales/sales-use-exemptions.php
       • Phone: (573) 751-2836
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,
       • Website: ago.mo.gov
       • Call: (573) 751-3321

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,
       • Website: ago.mo.gov
       • Phone: (573) 751-3321
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,
       • Website: sos.mo.gov
       • Phone: (866) 223-6535