Nonprofit Law Resource Library
State-By-State Initial Compliance - Missouri
Initial Filings for Missouri Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
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: $25To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.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.
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
Fax: (573) 522-1722
Web Site: dor.mo.gov/
To Register with the Missouri Attorney General
Before soliciting funds in Missouri submit the Initial Registration Statement to:
Missouri Attorney General's Office
Attention: Rhonda Johnson
PO Box 899
Jefferson City, MO 65102 Information: (573) 751-1197
Web Site: ago.mo.gov/
Filing Fee: $15Note: Organizations that have been granted their tax-exempt status by the IRS do not need to complete this filing. Instead, they should submit a copy of the IRS Determination Letter with a note of explanation that the organization wishes to commence soliciting in Missouri. There is no fee required.
