Nonprofit Law Resource Library

Table of Contents


Tax-Exempt Organization News

To Receive Updates & Announcements

Nonprofit Law Resource Library

State-By-State Initial Compliance - Missouri

Initial Filings for Missouri Nonprofit Organizations

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.

  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:

    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
    Filing Fee: $850 ($400 for IRS Form 1023-EZ)

    For more information on filing fees, see the IRS website.
    Note: Certain 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 the IRS website.
  3. 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.

  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 Revenue
    Taxation Bureau
    PO Box 358
    Jefferson City, MO 65105-0358
    Information: (573) 751-2836
    Web Site: 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: Registration Specialist
    PO Box 899
    Jefferson City, MO 65102
    Information: (573) 751-3321
    Web Site: ago.mo.gov/
    Filing Fee: $15

Missouri Employment Filings

If the organization will have employees, the following filing is also required:

  • To Register with the Department of Revenue and Department of Labor

    Apply for an employer account for withholding and unemployment insurance taxes by completing the Online Business Registration.

    Missouri Department of Revenue
    Taxation Division
    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
    Notes: 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.