1.
To Incorporate in Mississippi
a.
Submit Articles of Incorporation to:
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 41012-019 |
| |
| 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 Register with the State Tax Commission
Submit the Registration Application form to:
| District Service Office |
| |
| Information: (601) 923-7000 |
| Web Site: www.mstc.state.ms.us |
| Filing Fee: $0 |
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| Notes: |
Refer to the application instructions for the mailing address which |
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is dependant upon the location of your organization within (or without) Mississippi. |
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Nonprofit organizations may qualify for exemption from Corporate and Franchise taxes by attaching a copy of their IRS determination letter to their application. |
4. To obtain Mississippi Sales Tax Exemption
In general, nonprofit organizations are not exempt from sales tax in Mississippi, however some exemptions do apply. For further information, refer to the Tax Commission's Frequently Asked Questions About Sales and Use Taxes.
5. To Register with the Mississippi Secretary of State
a. Prior to soliciting funds in Mississippi,
submit the Unified Registration Statement and financial report form (Form FS) with a copy of the Articles of Incorporation, Bylaws, most recently filed Form 990, the organization's IRS Determination Letter, and any contracts with professional fund raisers to:
| Mississippi Secretary of State |
| Charities Registration |
| Jackson, MS 39205-0136 |
| |
| Information: 888-236-6167 |
| Forms: (800) 829-3676 |
| Web Site: www.sos.state.ms.us/busserv/ |
| Filing Fee: $50 |
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| Notes: |
If contributions < $100,000, include financial statement with |
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form. |
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If contributions > $100,000 or if the organization employs a professional fundraiser, include an audited financial statement with form. |
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Organizations receiving less than $4,000 in contributions during any 12 month period ending June 30 are exempt from filing. Certain other nonprofit organizations are exempt from this filing (such as certain educational institutions, nationally accredited institutions, certain fraternal organizations, etc.) For a comprehensive listing of exemptions, as well as more comprehensive information on charitable contribution regulation in Mississippi, refer to the Secretary of State's publication, Regulation of Charitable Solicitations, or the Registration Checklist) |
b. Organizations claiming exemption from registration must submit the Notice of Exemption form (Form CE) to the address posted above. |
