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:

By the 15th day of the 5th 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.

Fact Checked:8/28/19
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

Notes:
  • You may voluntarily file a status report at anytime.
Fact Checked:8/6/20
5 Renew the Charitable Solicitation Registration

Mississippi Charitable Organization Registration

Agency:Mississippi Secretary of State - Charities Division
Law:

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

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?Yes
Fact Checked:4/10/20

One-Time Exemption Registration

Exemption Eligible Organizations:
  • All educational institutions that are recognized by the State Board of Education or that are accredited by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, any foundation having an established identity with any of the aforementioned educational institutions, any other educational institution which makes the solicitation of contributions solely by its student body, alumni, faculty and trustees and their families or a library established under the laws of this state
  • Fraternal, patriotic, social, educational, alumni organizations and historical societies when solicitation of contributions is made solely by their membership; however, posts of the American Legion and posts of the Veterans of Foreign Wars of the United States may utilize nonmembers to assist designated supervisors in the conduct of bingo under the Charitable Bingo Law and qualify for this exemption. This exemption shall be extended to any subsidiary of a parent or superior organization if such solicitation is made solely by the membership of the subsidiary, parent or superior organization
  • Persons requesting any contributions for the relief or benefit of any individual, specified by name at the time of the solicitation, if the contributions collected are turned over to the named beneficiary, first deducting reasonable expenses for costs of banquets or social gatherings, if any, provided all fund-raising functions are carried on by persons who are unpaid, directly or indirectly, for such services
  • Any charitable organization which does not intend to solicit and receive and does not actually receive contributions in excess of $25,000 during any twelve-month period, provided all of its fund-raising functions are carried on by persons who are unpaid for such services
  • Any charitable organization receiving an allocation from an incorporated community chest or united fund, provided such chest or fund is complying with the provisions of Sections 79-11-501 through 79-11-529 relating to registration and filing of annual reports with the Secretary of State, and provided such organization does not actually receive, in addition to such allocation, contributions in excess of $25,000 during any twelve-month period and provided further, that all the fund-raising functions of such organization are carried on by persons who are unpaid for such services
  • All volunteer fire departments or rescue units, rural or otherwise, chartered under the laws and statutes of the State of Mississippi as nonprofit corporations
  • Any humane society organized under the laws of Mississippi which contracts with counties or municipalities for the care and keeping of estrays
Filing Method:

Online

Agency Fee:

$50 + $4 online filing fee.

Law:

Miss. Code Ann. Section 79-11-505(1)

Notes:

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

Fact Checked:1/16/20

Initial Registration

Filing Method:

Online

Agency Fee:

$50 + $4 online filing fee.

Turnaround:

1 week

Notes:
  • 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.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Appoint a registered agent to receive legal documents in Mississippi.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Appoint a registered agent to receive legal documents in Mississippi.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
  • If you will foreign qualify in Mississippi, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.
How to Apply:

Domestic Applicants:

  1. Create an online filing account and submit entity formation documents with the Mississippi Secretary of State.
  2. Create an online charity filing account and submit a charitable organization registration, along with all required attachments, to the Mississippi Secretary of State - Charities Division.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Mississippi. If not required, skip to number 3.
  2. Create an online filing account and submit foreign qualification documents with the Mississippi Secretary of State.
  3. Create an online charity filing account and submit a charitable organization registration, along with all required attachments, to the Mississippi Secretary of State - Charities Division.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • Articles of incorporation
  • Bylaws
  • IRS determination letter
  • List of officers and directors
  • Professional fundraising contracts
Fact Checked:4/14/20

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.

Due Date Extension:

Due dates can be extended for 180 days beyond the original due date by submitting a request for extension through the online portal. A copy of IRS form 8868 must be included when requesting an extension.

Notes:
  • Note the list attachments required including IRS Form 990. Larger organizations may need to attach an audited financial statement.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • List of officers and directors
  • Professional fundraising contracts
  • Only if amended: IRS determination letter, articles of incorporation, and bylaws
Fact Checked:2/4/20

Change of Fiscal Year

Agency Fee:

$50

Turnaround:

1-2 business days

Notes:

Fiscal year can be changed during the standard renewal process.

Fact Checked:12/7/18

Cancellation

Filing Method:

Online

Agency Fee:

$0

Notes:

To close out your registration, file a Final Report online and attach the most recently completed financials and a copy of a statement by an officer that the organization is no longer soliciting in Mississippi.

Fact Checked:7/14/20
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.


Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide
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