Starting A Nonprofit Organization in Mississippi

Welcome to the registration and compliance page for Mississippi nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Mississippi, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Mississippi.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Mississippi: Initial Filings

1. To Incorporate in Mississippi

Submit Articles of Incorporation to:

Mississippi Secretary of State
PO Box 136
Jackson, MS 39205-0136

Information: (601) 359-1333
Web Site: www.sos.ms.gov
Filing Fee: $50

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or Form 1024 (for other 501(c) organizations) electronically at Pay.gov.

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

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-A. For more information about this filing, refer to the IRS website.

3. To Register with the State Tax Commission

Submit the Registration Application online using the TAP website.

Information: (601) 923-7700
Web Site: www.mstc.state.ms.us/
Filing Fee: $0

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 Department of Revenue's Frequently Asked Questions About Sales and Use Taxes.

5. To Register with the Mississippi Secretary of State

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
PO Box 136
Jackson, MS 39205-0136

Information: 888-236-6167
Web Site: www.sos.ms.gov
Filing Fee: $50

Notes: If contributions < $250,000 and organization has not contracted with a professional fundraiser, include financial statement with form.
If contributions between $250,000 and $500,000 and organization has not contracted with a professional fundraiser, include review audit with form.
If contributions > $500,000 or if the organization employs a professional fundraiser, include an audited financial statement with form.

Organizations receiving less than $25,000 in contributions per year 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 more information about exemptions, refer to the Secretary of State’s instructions page.

ANNUAL COMPLIANCE

Annual Filings for Mississippi Nonprofit Organizations

1. Mississippi Secretary of State

Form: Unified Registration Statement (renewal)
Due Date: 4 ½ months after end of fiscal year

Mississippi Secretary of State
P.O. Box 136
Charities Registration
Jackson, MS 39205-0136

Information: (888) 236-6167
Forms: (800) 829-3676
Web Site: https://charities.sos.ms.gov/online/portal/ch/portal.aspx
Filing Fee: $50

Notes: If contributions <$250,000, include financial statement with form.
If contributions between $250,000-$750,000, include financial statement reviewed by an independent CPA.
If contributions > $750,000 or if the organization employs a professional fundraiser, include an audited financial statement with form.

Certain nonprofit organizations are exempt from this filing (such as those soliciting less than $25,000 annually and certain educational institutions, nationally accredited institutions, certain fraternal organizations, etc.) but must file a Notice of Exemption. For more information, refer to the Charity Solicitation Act and Rules.

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS’ Modernized e-file Providers list.

EMPLOYMENT FILINGS

Mississippi Employment Filings

If the organization will have employees, the following filings are required:

1. To Register with the Mississippi Department of Revenue

If the organization has not already done so, complete the online registration for an employer withholding account.

Mississippi Department of Revenue
PO Box 1033
Jackson, MS 39215-1033

Withholding Information: (601) 923-7088
Web Site: http://www.dor.ms.gov/Business/Pages/Withholding-Tax.aspx

Note: For more information, refer to the Department of Revenue's Withholding Tax FAQs.

2. To Register with the Mississippi Department of Employment Security

Complete the employer registration online to obtain an unemployment insurance tax account.

Mississippi Department of Employment Security
PO Box 22781
Jackson, MS 39225-2781

Information: (601) 855-3133
Web Site: mdes.ms.gov/employers/unemployment-tax/

Notes: This registration may also be completed in paper form by completing and filing Form UI-1 at the address above.

For more information, refer to the Department of Employment Security's employer web page, registration section, and employer FAQs.

STATE STATUTES

Click here for Mississippi state statute information.

MISSISSIPPI