State-By-State Initial Compliance - Missouri
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To view annual filing requirements for Missouri nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_mo.php.
- To Incorporate in Missouri
Submit Articles of Incorporation to:Secretary of State
PO Box 778
Jefferson City, MO 65102 Information: (573) 751-4153
Web Site: www.sos.mo.gov/
Filing Fee: $25
- To Obtain 501(c) Tax-Exempt Status
a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), Application for Recognition of Exemption to:Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)
Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.
b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)
Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.
- To Obtain Missouri Corporate Income and 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.
- 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 Revenue
PO Box 358
Jefferson City, MO 65105-0358 Information: (573) 751-2836
Web Site: dor.mo.gov/
- To Register with the Missouri Attorney General
Before soliciting funds in Missouri submit the Initial Registration Statement to:Missouri Attorney General's Office
Attention: Registration Specialist
PO Box 899
Jefferson City, MO 65102 Information: (573) 751-3321
Web Site: ago.mo.gov/
Filing Fee: $15
If the organization will have employees, the following filing is also required:
Apply for an employer account for withholding and unemployment insurance taxes by completing the Online Business Registration.Missouri Department of Revenue
PO Box 357
Jefferson City, MO 65015-0357 Phone: 573-751-5860
Web Site: dor.mo.gov/business/register/
Missouri Department of Labor
421 East Dunkin Street
PO Box 59
Jefferson City, MO 65102-0059 Phone: 573-751-3340
Web Site: labor.mo.gov/Employers
This registration may also be completed in paper form by completing and filing the Missouri Tax Registration Application (Form 2643) at the Department of Revenue's address above. Changes to an existing registration must also be made using this paper form.
For more information regarding withholding taxes, refer to the Department of Revenue's withholding tax web page, and their withholding tax FAQs.
For more information regarding unemployment insurance taxes, refer to the Department of Labor's unemployment insurance tax web page and FAQs.
Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.