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MISSISSIPPI LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

MISSISSIPPI


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

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

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-$500,000, include financial statement reviewed by an independent CPA.
If contributions > $500,000 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.

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.

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