1.
To Incorporate in Missouri
Submit Articles of Incorporation to:
| Secretary of State |
| Corporation Division |
| PO Box 778 |
| Jefferson City, MO 65102 |
| |
| Information: (573) 751-4153 |
| Web Site: www.sos.mo.gov |
| Filing Fee: $25 |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-0192 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain Missouri Corporate Income & Franchise Tax Exemptions
Nonprofit organizations that file IRS Form 990, 990EZ or 990PF are exempt from filing a Missouri corporation income tax return. They are also exempt from filing corporation franchise tax.
4. To Obtain Missouri Sales Tax Exemption
Submit Form 1746 along with a copy of the organization's IRS Determination Letter, Certificate of Incorporation, Bylaws, and a complete financial history for the years in existence up to 3 years (or an estimated budget for 1 year if newly formed) to:
| Missouri Department of Taxation |
| Taxation Bureau |
| PO Box 358 |
| Jefferson City, MO
65105-0358 |
| |
| Information: (573) 751-2836 |
| Fax: (573) 522-1722 |
| Web Site: www.dor.mo.gov |
5. To Register with the Missouri Attorney General
Before soliciting funds in Missouri submit the Initial Registration Statement to:
| Missouri Attorney General's Office |
| Attention: Rhonda Johnson |
| PO Box 899 |
| Jefferson City, MO 65102 |
| |
| Information: (573) 751-1197 |
| Web Site: www.ago.mo.gov |
| Filing Fee: $15 |
| |
| Note: |
Organizations that have been granted their tax-exempt status by |
| |
the IRS do not need to complete this filing. Instead, they should submit a copy of the IRS Determination Letter with a note of explanation that the organization wishes to commence soliciting in Missouri. There is no fee required. |
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