Mississippi Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Mississippi. If you are looking to form nonprofit in Mississippi, please visit our Start Your Mississippi Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Mississippi. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

Original Ink:Not required
Notarize:Not required
2 File Mississippi Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Mississippi corporate income tax exemption.

More information: Mississippi Department of Revenue
3 File Mississippi Sales Tax Exemption Renewals

Not required



Mississippi does not currently offer general sales tax exemptions for nonprofits.

More information: Mississippi Department of Revenue
4 File Mississippi Status Report
Agency:Mississippi Secretary of State
Form:

Form F0088, online only

Instructions:

Nonprofit corporations are only required to file a nonprofit status report upon request from the Secretary of State.

Filing method:

Online

Agency fee:

$25

Due:

90 days from date requested. The secretary may request a report every five years.

Law:

MS Code § 79-11-391

Original Ink:Not required
Notarize:Not required
Notes:
  • You may voluntarily file a status report at anytime.
5 Renew the Charitable Solicitation Registration

Mississippi Charitable Organization Registration

Agency:Mississippi Secretary of State - Charities Division
Legal Notes:

Mississippi Code Annotated §79-11-501 through 79-11-511. Mississippi Code - Regulation of Charitable Solicitations

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Organizations which do not intend to solicit or receive and do not actually receive more than $25,000 per year in contributions
  • Accredited educational institutions and foundations
  • Fraternal, patriotic, social, educational, alumni organizations and historical societies who use only their memberships to solicit contributions
  • Appeals for individuals
  • Organizations which receive allocations from registered united funds or community chests and receive less than $25,000 from other sources
  • All volunteer fire departments and rescue units which are chartered as non-profit organizations by the state
  • Any humane society which contracts with counties or municipalities for the care and keeping of strays
Filing method:

Online

Agency fee:

$50 + $4 online filing fee.

Original Ink:Not required
Notarize:Not required
Notes:

Notices of exemption do not expire, but charities must update their exemption within 30 days if any information changes.

Initial Registration

Filing method:

Online

Agency fee:

$50 + $4 online filing fee.

Original Ink:Not required
Notarize:Not required
Notes:
  • Note the list attachments required. Larger organizations may need to attach an audited financial statement.
  • The CFO and president (or other authorized officer) must sign the application electronically.
  • The state will return a Ceritificate of Registration upon approval.
  • Some Mississippi counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Filing method:

Online

Agency fee:

$50 + $4 online filing fee.

Due:

Renewal is due annually 4 months and 15 days after the charity's fiscal year end. If your fiscal year ends on December 31, renewal is due by May 15.

Original Ink:Not required
Notarize:Not required
Notes:
  • Note the list attachments required including IRS Form 990. Larger organizations may need to attach an audited financial statement.

Change of Fiscal Year

Agency fee:

$50

Turnaround:

1-2 business days

Original Ink:Not required
Notarize:Not required
Notes:

Fiscal year can be changed during the standard renewal process.

6Maintain a Mississippi Registered Agent

Maintain a registered agent that has a street address in Mississippi. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Ridgeland , MS to maintain compliance with the state requirement.


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