Mississippi State Filing Requirements

Nonprofits in Mississippi must comply with specific state requirements to maintain their good standing and tax-exempt status.

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Required Non-profit Forms

Non-profits in Mississippi are required to complete several forms as part of their compliance obligations.

Mississippi Secretary of State Forms	Mississippi Department of Revenue Forms	Federal Forms (Required for State Compliance)
Articles of Incorporation Charity Online Registration - via portal	Mississippi Corporate Income and Franchise Tax Return Employer Registration Form	Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code): For most charitable organizations Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code): For other types of nonprofits. Form 990 (Return of Organization Exempt From Income Tax): Annual information return for tax-exempt organizations.

State Filing Requirements for Non-Profits

In Mississippi, nonprofits must comply with state regulations through initial registration and annual filings with the Secretary of State and Department of Revenue.

Key steps to establish and maintain a nonprofit:

Incorporate with the Secretary of State by filing Articles of Incorporation.
Obtain an EIN from the IRS for tax filings, bank accounts, and hiring.
Apply for 501(c)(3) status with the IRS for federal tax exemption and donor deductibility
Request a sales tax exemption through the Mississippi Department of Revenue.
Register for charitable solicitation (if fundraising from the public).
File annual reports with the Secretary of State to remain in good standing.

State Filing Requirements for Non-Profits

Tax Exemption Requirements

To maintain tax-exempt status in Mississippi, organizations must:

Apply for Federal 501(c)(3) Status before seeking state exemptions.
Apply to the Mississippi Department of Revenue for a sales tax exemption permit.
File Form 990 with the IRS and any reports required by the state.
No separate income tax exemption application is required if IRS determination is received.
Non-profits intending to solicit donations in Mississippi must register with the Secretary of State's Charities Division.

Filing Deadlines for Non-Profit Forms

Adhering to filing deadlines is essential to avoid penalties and maintain compliance.

Below are the key deadlines for non-profit filings in Mississippi:

Mississippi Secretary of State Deadline
Articles of Incorporation	Before establishing the non-profit entity
Charitable Registration	Must be filed before any solicitation activities begin in Mississippi.
Annual Report	Must be filed by May 15th of each year.

Federal Deadlines
Form 990 Series	Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15
Form 1023/1023-EZ	Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation

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Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Mississippi, organizations must file the Articles of Corporation with the Secretary of the State and pay the $50 filing fee.

Initial Registration

1. Initial Registration

Submit the Articles of Incorporation and the required filing fee to the Mississippi Secretary of State.

2. Initial Organizational Meeting

After the Articles of Incorporation are filed and the non-profit is legally formed, the next step typically involves holding an initial organizational meeting of the board of directors.

3. Appointing a Registered Agent

Every Mississippi non-profit corporation is required to have a registered agent. This agent serves as the official point of contact for receiving legal and official notices from the state on behalf of the organization.

4. Obtaining an EIN

After incorporating with the state, you will need to obtain an Employer Identification Number (EIN) from the IRS.

5. Charitable Organization Registration

This is required if soliciting or accepting donations. Submit registration form to Secretary of State's Charities Division and pay registration fee ($50 for organizations with annual revenue under $500,000).

Annual Filing Requirements

1. Filing Annual Report

After initial registration, non-profits must file an annual report to renew their charitable registration. This is usually done online and includes updated financial information, board member details, and any organizational changes.

2. Application for Sales Tax Exemption

Certain non-profit organizations may be eligible for an exemption from Mississippi sales tax on their purchases.

3. Filing IRS Form 990

Tax-exempt organizations must file the appropriate IRS Form 990 series return annually with the Internal Revenue Service. The deadline is generally the 15th day of the 5th month after the end of your fiscal year.

4. Keep Corporate Records

Maintain proper corporate records, meeting minutes, and financial records as required by Mississippi nonprofit corporation law.

5. Update corporate information as needed

Report any changes to your nonprofit’s name, address, officers, or other corporate details to the state.

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Frequently Asked Questions

1. Does Mississippi require state tax exemption for non-profits?

If your organization is federally tax-exempt under IRS 501(c)(3), Mississippi generally recognizes this status for state income tax purposes. However, if your organization wishes to seek sales tax exemption, you must apply separately with the Mississippi Department of Revenue.

2. How do I reinstate my nonprofit if it was administratively dissolved?

To reinstate your administratively dissolved Mississippi nonprofit, you need to file an "Application for Reinstatement Following Administrative Dissolution" with the Mississippi Secretary of State, pay any fees and penalties, and obtain a tax clearance certificate from the Mississippi Department of Revenue.

3. If my non-profit is registered in another state, do I need to register in Mississippi?

Yes, if your non-profit registered in another state intends to solicit donations or conduct business in Mississippi, it needs to register with the Mississippi Secretary of State's Securities and Charities Division, and potentially with the Mississippi State Tax Commission.

4. Are there different requirements for different types of non-profits?

Yes, requirements vary based on organization type. For example, religious organizations, educational institutions, and hospitals may have specific exemptions or additional requirements.

5. What are the primary responsibilities and obligations of individuals serving on the board of directors of a Mississippi non-profit?

While not explicitly detailed in the provided snippets, generally, the responsibilities of non-profit board members include overseeing the organization's mission and finances, ensuring legal and ethical compliance, participating in strategic planning and fundraising efforts, and providing overall governance and leadership to the organization.

Sources and References

This resource guide is compiled from authoritative sources, including:

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Non-Profit State Filing

Mississippi State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate, efficient,
and compliant tax and information return filing.

Frequently Asked Questions

1. Does Mississippi require state tax exemption for non-profits?

2. How do I reinstate my nonprofit if it was administratively dissolved?

3. If my non-profit is registered in another state, do I need to register in Mississippi?

4. Are there different requirements for different types of non-profits?

5. What are the primary responsibilities and obligations of individuals serving on the board of directors of a Mississippi non-profit?

About TaxZerone®

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Form 990 | 990-EZ | 990-PF

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Non-Profit State Filing

Mississippi State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate, efficient, and compliant tax and information return filing.

Frequently Asked Questions

1. Does Mississippi require state tax exemption for non-profits?

2. How do I reinstate my nonprofit if it was administratively dissolved?

3. If my non-profit is registered in another state, do I need to register in Mississippi?

4. Are there different requirements for different types of non-profits?

5. What are the primary responsibilities and obligations of individuals serving on the board of directors of a Mississippi non-profit?

About TaxZerone®

Forms

Quick Links

Tools

Resources

TaxZerone is the reliable choice for employers looking for accurate, efficient,
and compliant tax and information return filing.