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Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Missouri Registration and Compliance

Welcome to the registration and compliance page for Missouri nonprofit organizations. Below you will find information on initial filings required to form a new 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. To navigate to one of these sections, click on the appropriate link on the left of this page.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

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

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

a. Submit Form 1023 (501(c)(3) organizations) electronically at Pay.gov. Form 1024 (for other 501(c) organizations) should be submitted by mail to:

Note new address: 

Internal Revenue Service
TE/GE Stop 31A Team 105
P.O. Box 12192
Covington, KY 41012-0192

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 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 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.

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.

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.

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.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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Registration & Compliance Services

Hurwit & Associates offers comprehensive compliance and reporting services to nonprofit organizations and charitable fundraisers. We help clients remain in good standing with state corporate, tax, charities and employment offices throughout the U.S.

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