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MISSOURI LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

MISSOURI


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

Starting A Nonprofit Organization in Missouri

Welcome to the registration and compliance page for Missouri nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Missouri, 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 Missouri.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Missouri: Initial Filings

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

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

ANNUAL COMPLIANCE

Annual Filings for Missouri Nonprofit Organizations

1. Missouri Attorney General

Form: Annual Report
Due Date: Within 75 days after end of fiscal year

Missouri Attorney General's Office
Attention: Registration Specialist
PO Box 899
Jefferson City, MO 65102

Information: (573) 751-3321
Web Site: www.ago.mo.gov
Filing Fee: $15

Note: If the organization has submitted a copy of its IRS Determination Letter to the Attorney General, then it does not have to file an annual report.

3. Missouri Secretary of State

Form: Annual Report
Due Date: August 31

Missouri Secretary of State
PO Box 1366
Jefferson City, MO 65102

Information: (866) 223-6535
Web Site: www.sos.mo.gov
Filing Fee: $15 ($10 if filed online)

Note: There is a $15 late filing fee.

EMPLOYMENT FILINGS

Missouri Employment Filings

If the organization will have employees, the following filing is 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.

STATE STATUTES

Click here for Missouri state statute information.