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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 if revenues less than $10,000/year)

    For more information on filing fees, see 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

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