Missouri Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Missouri. If you are looking to form nonprofit in Missouri, please visit our Start Your Missouri Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Missouri. 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.

2 File Missouri Corporate Tax Exemption Renewals

Not required



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

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

Not required



Missouri does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Missouri Department of Revenue
4 File Missouri Registration Report
Agency:Missouri Secretary of State - Corporations Division
Form:

Find your company record to print your registration report form.

Filing method:

Mail or online.

Agency fee:

$15 by mail or $10 online.

Due:

Annually by August 31.

Law:

Missouri Revised Statutes § 355.856.1

Penalties:

$15 fee for late submissions.

5 Renew the Charitable Solicitation Registration

Missouri Charitable Organization Registration

Agency:Missouri Attorney General - Charities
Law:

Missouri Revised Statutes, Title XXVI, §407.450 through 407.462

One-Time Exemption Registration

Exemption Eligible Organizations:
  • 501(c)(3), 501(c)(7), and 501(c)(8) organizations
  • Religious organizations
  • Educational institutions and their authorized and related foundations
  • Fraternal, benevolent, social, educational, alumni, and historical organizations, and any auxiliaries associated with any of such organizations, when solicitation of contributions is confined to the membership of such organizations or auxiliaries
  • Hospitals and auxiliaries of hospitals, provided all fund-raising activities and solicitations of contributions are carried on by employees of the hospital or members of the auxiliary and not by any professional fund-raiser who is employed as an independent contractor
Original Ink:Not required
Notarize:Not required
Notes:

There is no application form for exemption, but charities should cite the exemption category and submit supporting documents (e.g. articles of incorporation and IRS determination letter) to receive an exemption.

Initial Registration

Form:

Initial Registration Statement

Filing method:

Mail

Agency fee:

$15, payable to "Merchandising Practices Revolving Fund"

Notes:
  • Even if your nonprofit is exempt, you may wish to have it added to the Attorney General's Check a Charity database. 
  • Note the list attachments required.
  • One authorized signature is required and must be notarized.
  • Some Missouri counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

Charitable Organization Annual Report Form

Filing method:

Mail

Agency fee:

$15

Due:

Registered nonprofits must file annually within 75 days of the end of their fiscal year. So if your fiscal year ends December 31, renewal is due March 15.

Notes:
  • Some organizations are exempt from filing the annual report, including those raising <$10,000 in contributions during the preceding 12-month period.
6Maintain a Missouri Registered Agent

Maintain a registered agent that has a street address in Missouri. 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 Harrisonville , MO to maintain compliance with the state requirement.


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Fundraising Compliance

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