Missouri State Filing Requirements
If you're operating a nonprofit in Missouri, you must stay compliant with state-specific filing and registration requirements.
Required Non-profit Forms
Non-profits in Missouri are required to complete several forms as part of their compliance obligations.
| Secretary of State Forms | Attorney General Forms | Tax Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
|
State Filing Requirements for Non-Profits
The process of establishing a non-profit in Missouri involves several key steps, each with specific filing requirements.
Choose a Name
Select a unique, distinguishable name that includes a corporate suffix (e.g., Inc., Corp., Ltd.). Check availability through the Missouri Secretary of State’s online database.
File Articles of Incorporation
Submit Articles of Incorporation to the Missouri Secretary of State. This document legally establishes your non-profit.
Obtain an EIN
Apply for a Federal Employer Identification Number (EIN) from the IRS.
Apply for State Tax Exemptions
File Form 1746 with the Missouri DOR to request sales/use tax exemption.
Register for Charitable Solicitation (if applicable)
Non-profits soliciting donations must register with the Missouri Attorney General’s Office unless exempt (e.g., religious or educational organizations).
Tax Exemption Requirements
- Must secure federal 501(c)(3) recognition.
- Apply for Sales tax exemption requires application to the Missouri Department of Revenue with IRS letter.
- Register with the Missouri Attorney General’s Office if soliciting donations
- Apply with the local assessor in the county where the property is located. Must prove the property is used exclusively for charitable purposes.
- Annual Filing: File Form 990 with the IRS.
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 Missouri:
| Secretary of State Deadlines | |
|---|---|
| Articles of Incorporation | Upon formation of the non-profit. |
| Initial Report (Secretary of State) | Within 30 days of filing the Articles of Incorporation. |
| Annual Registration Report (Secretary of State) | By August 31st each year. A late filing penalty of $15 is charged for every 30 days of delinquency. |
| Attorney General Deadlines | |
|---|---|
| Charitable Organization Initial Registration Statement | Before soliciting donations in Missouri incorporation |
| Tax Forms Deadlines | |
|---|---|
| Form 1746 - Missouri Sales or Use Tax Exemption Application | Monthly, quarterly, or annual depending on sales volume
|
| 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 |
Registration & Annual Filing (Non-Profits)
To operate legally as a non-profit in Missouri, organizations must file the Articles of Organization and pay the filing fee of $25.
Initial Registration
1. Name Availability
Before filing your Articles of Incorporation, check with the Missouri Secretary of State to ensure your desired organization name is available and not already in use.
2. Drafting Articles of Incorporation
The articles must include essential information, such as the organization's name, purpose, registered agent's name and address, initial board of directors, and a statement of irrevocability (that the organization's assets will be distributed to another 501(c)(3) organization upon dissolution).
3. Appointing a Registered Agent
A registered agent is responsible for receiving legal and official notices on behalf of your organization. The registered agent must have a physical street address in Missouri.
4. Filing the Articles
File the Articles of Incorporation with the Missouri Secretary of State, along with the required filing fee of $25.
5. Obtaining an EIN (Employer Identification Number)
Apply for an EIN from the IRS. This is your organization's federal tax identification number and is required for opening bank accounts and filing federal tax forms.
6. Applying for 501(c)(3) Status (Optional)
File Form 1023 or 1023-EZ with the IRS to obtain federal tax-exempt status. This is a crucial step for most non-profits.
Annual Filing Requirements
1. Filing Annual Report
All non-profit corporations registered in Missouri are mandated to file an Annual Registration Report with the Secretary of State each year.
Provide information such as your business identification number, business name, address, and details of your officers and directors.
2. Charitable Solicitation Registration and Annual Reporting with the Attorney General
As previously mentioned, most non-profits intending to solicit donations in Missouri must initially register with the Attorney General's Office. Beyond the initial registration, these organizations are also required to file an annual report with the Attorney General.
3. Maintain Compliance with IRS
File the annual Form 990 series (990, 990-EZ, 990-N, or 990-PF) with the IRS. Failure to do so for three consecutive years can result in automatic revocation of federal tax-exempt status.
4. Maintain Accurate Records
Keep meticulous records of all financial transactions, donations, and activities. This will be essential for preparing annual reports and complying with any audits or inquiries.
5. Charitable Solicitation Registration (If Applicable)
If you plan to solicit donations, register with the Missouri Attorney General's Office, submitting the required application and supporting documentation.
