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:

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.

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:

$10 + $1.25 credit card fee online or $15 through the mail

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 - § 407.478

Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

One-Time Exemption Registration

Exemption Eligible 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
  • Any solicitation for funds governed by Chapter 130 (campaign finance law)
  • Any organization that has obtained an exemption from the payment of federal income taxes as provided in section 501(c)(3), 501(c)(7) or 501(c)(8) of Title 26, United States Code, as amended, if, in fact, no part of the net earnings of the organization inure to the benefit of any private party or individual associated with such organization
Filing Method:

Mail

Agency Fee:

$0

Law:

Missouri Revised Statutes Title XXVI §407.456

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.

Required Attachments:
  • IRS determination letter
  • Articles of Incorporation

Initial Registration

Form:

Initial Registration Statement

Filing Method:

Mail

Agency Fee:

$15, payable to "Merchandising Practices Revolving Fund"

Turnaround:

1 week

Notarize:Required
Notes:
  • Even if your nonprofit is exempt, you may wish to have it added to the Attorney General's database. 
  • 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.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If you will foreign qualify in Missouri, 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. File entity formation documents with the Missouri Secretary of State - Corporations Division.
  2. Submit an Initial Registration Statement to the Missouri Attorney General - Charities Section.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Missouri. If not required, skip to number 3.
  2. File foreign qualification documents with the Missouri Secretary of State - Corporations Division.
  3. Submit an Initial Registration Statement to the Missouri Attorney General - Charities Section.
Required Attachments:
  • List of officers and directors
  • Articles of Incorporation or Partnership Agreement
  • Name, address, phone number, and interest amount for those owning at least 10% of the organization
  • Name, address, and phone of each governmental agency registered with during the past three years
  • Name, address, and phone of any professional fundraiser who will solicit (if applicable)

Registration Renewal

Form:

Charitable Organization Annual Report Form

Filing Method:

Mail

Agency Fee:

$15

Due:
  • Annually within 75 days of the end of their fiscal year. So if your fiscal year ends December 31, renewal is due by March 15.
  • There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.
Due Date Extension:

Missouri does not grant extensions, however, charities that will not have completed financials available by the due date can file the annual report using estimated figures. Write "estimated" on the form and submit the renewal fee and once financials become available file an updated copy of the annual report with the actual figures (no fee required to file updated financials).

Notarize:Required
Notes:
  • Some organizations are exempt from filing the annual report, including those raising <$10,000 in contributions during the preceding 12-month period.
Required Attachments:
  • Name, address, and phone of all professional fundraisers used in the past year
  • Name, address, and phone of all professional fundraisers you plan to use in the upcoming fiscal year

Change of Fiscal Year

Filing Method:

Phone or email to registrations@ago.mo.gov

Agency Fee:

$0

Notes:

Organizations can change their fiscal year by calling or sending an email and informing the Attorney General of the change. The Attorney General will make the change on the registration. No additional paperwork is required. 

Cancelation

Filing Method:

Email to registrations@ago.mo.gov

Agency Fee:

$0

Notes:

A charity can withdraw their registration by sending an email to registrations@ago.mo.gov and informing them that the organization no longer solicits donations in the state of Missouri. All annual reports must reflect the last day that solicitations took place in Missouri before a registration can be cancelled. 

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

Learn how to stay compliant with charitable solicitation laws.

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