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How to Start a Nonprofit in Missouri: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Missouri, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the Basics
Before focusing on Missouri-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Your nonprofit’s name must be unique and comply with Missouri naming rules. It must include a corporate identifier such as “Corporation,” “Incorporated,” “Limited,” or an abbreviation (“Corp.,” “Inc.,” “Ltd.”), or indicate that it’s a nonprofit corporation. You can check name availability and file online through the Missouri Secretary of State’s Business Services Division.
Choose your board of directors
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Missouri law requires a minimum of three (3) directors to form a nonprofit corporation.
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While officer titles (President, Secretary, Treasurer) are not mandated by state law, they’re commonly adopted for operational and IRS compliance purposes.
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Directors must be at least 18 years old and can reside inside or outside of Missouri.
Define Your Charitable Purpose
Missouri requires a statement of purpose in your Articles of Incorporation. The purpose must be lawful and align with IRS Section 501(c)(3) requirements if you plan to apply for federal tax exemption (e.g., charitable, educational, religious, or scientific). The purpose statement helps define your eligibility for both state and federal tax exemptions.
Registered Office in Missouri
A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in California or authorized to operate there.
How to register a nonprofit in the state of Missouri?
You must complete the formal procedures required to establish your nonprofit as a legally recognized entity in Missouri.
File Articles of Incorporation with the Missouri Secretary of State
To legally establish a nonprofit corporation in Missouri, you must file the Articles of Incorporation with the Missouri Secretary of State. There is no specific deadline; however, it's recommended to file before commencing operations.
Filing Methods
- Online: Submit via the Missouri state portal.
- Mail: Send the completed form to the Missouri Secretary of State.
Corporations Division
PO Box 778 / 600 W. Main St., Rm. 322
Jefferson City, MO 65102
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
Articles of Incorporation |
No specific due date, file before starting the organization |
$25 |
Online /mail |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
How to apply for tax exemption and solicitation in Missouri?
To operate legally in Missouri, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply with the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
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IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
To qualify for exemption from Missouri sales and use tax on purchases related to your exempt purpose:
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Form 1746 – Missouri Sales/Use Tax Exemption Application. Include a copy of your IRS 501(c)(3) determination letter and Articles of Incorporation. Mail to the Missouri Department of Revenue (DOR).
Taxation Division
P.O. Box 358
Jefferson City, MO 65105-0358 -
Online Submission: Visit the Missouri Department of Revenue website to submit the form and track your exemption status.
Charitable organization registration
Initial Registration Form
An organization must register with the Attorney General before soliciting contributions. File a Charitable Organization Registration Statement with a copy of the IRS determination letter and the most recent financial statement. The filing fee is $15.
Filing Methods
- Online: Submit via the Missouri state portal.
- Mail: Send the completed form to the Missouri Attorney General’s Office.
Missouri Attorney General’s Office
Attention: Registration Specialist
P.O. Box 899, Jefferson City, MO 65102.
Charitable Organization Annual Report Form
An organization must register with the Attorney General before soliciting contributions. File a Charitable Organization Annual Report Form Statement with a copy of the IRS determination letter and the most recent financial statement. The filing fee is $15.
Filing Methods
- Online: Submit via the Missouri state portal.
- Mail: Send the completed form to the Missouri Attorney General’s Office.
Missouri Attorney General’s Office
Attention: Registration Specialist
P.O. Box 899, Jefferson City, MO 65102.
What are the annual tax filing requirements for nonprofits in Missouri?
Nonprofits in Missouri must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
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Forms: The organization must file
990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Missouri State Tax Filing
To ensure your nonprofit stays in good standing, it is essential to comply with both federal and state regulations through annual filings. While the IRS requires submission of Form 990 series to report financial activities, states have their own requirements to verify that the organization is active and compliant with state laws.
Below are the key forms your organization must file to meet Missouri state requirements:
Annual & Biennial Registration Reports
These reports ensure the state maintains accurate records of corporate details, officers, directors, and registered agents, helping prevent administrative dissolution or revocation of corporate authority.
Due Date:
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Annual reports: Due at the end of the month the corporation was incorporated or qualified.
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Corporations incorporated or qualified on or after July 1, 2003, follow their original month of incorporation.
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Corporations existing before July 1, 2003, follow the month of their last filed annual report.
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- Biennial reports: File every two years if the corporation is eligible.
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Filing Fee:
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Annual Report (paper): $15
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Annual Report (online): $10
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Biennial Report (paper): $30
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Biennial Report (online): $20
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Filing Method:
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Online: Submit via the Missouri state portal.
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Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
Do I need a registered agent in Missouri?
Yes. Every nonprofit must maintain a registered agent with a physical Missouri address for official correspondence.
How long does it take to get approved as a nonprofit in Missouri?
Yes. You must list an Indiana-registered agent with a physical address to receive legal and state correspondence.
- Secretary of State incorporation: Usually processed within 5–10 business days online.
- IRS tax-exempt approval: Can take 2–6 months for Form 1023-EZ or 3–12 months for full Form 1023
Can I make changes to my nonprofit’s information?
- Yes. Updates to name, registered agent, officers, or directors must be filed with the Secretary of State.
- Update charitable registration with the Attorney General as needed.