Starting and running a nonprofit in Missouri

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Missouri Secretary of State, Corporations Division

Official source · checked October 21, 2026

Form

Articles of Incorporation of a Nonprofit Corporation (Corp. 52), which comes with a domestic nonprofit instruction sheet

Official source · checked October 21, 2026

Filing fee

$25.00

Official source · checked October 21, 2026

Annual report

A corporate registration report listing your directors and officers is due by August 31 every year, starting the year after you incorporate. The Secretary of State may let you file every two years instead. If you don't file, the corporation can be administratively dissolved (RSMo 355.856).

Official source · checked October 21, 2026

Annual report fee

$15.00 on paper or $10.00 online, if filed on time. A two-year (biennial) report costs $30.00 on paper or $20.00 online.

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Usually not for a 501(c)(3). Charities that solicit in Missouri must register with the Missouri Attorney General before soliciting, but organizations the IRS recognizes as exempt under 501(c)(3), (c)(7) or (c)(8) don't have to register.

Official source · checked October 22, 2026

Exemption letter

If you want a letter confirming you're exempt from registering, email registrations@ago.mo.gov with your IRS determination letter.

Official source · checked October 22, 2026

Exempt

501(c)(3), (c)(7) and (c)(8) organizations (if no earnings benefit a private person), religious organizations, educational institutions and their foundations, membership groups soliciting only their members, certain hospitals and their auxiliaries, and political fundraising covered by chapter 130 (RSMo 407.456).

Official source · checked October 21, 2026

Fee

$15 with the initial registration and with each annual report (payable to the Merchandising Practices Revolving Fund). The annual report fee applies if you raised $10,000 or more that year.

Official source · checked October 21, 2026

Renewal

If you have to register, file an annual report within 75 days after your fiscal year ends (RSMo 407.462).

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

Corporations exempt from federal income tax are exempt from Missouri corporation income tax, except on unrelated business taxable income. Organizations that file Form 990, 990-EZ, 990-N or 990-PF should not file Form MO-1120; if you file federal Form 990-T, you report that income on Form MO-1120.

Official source · checked October 22, 2026

Sales tax

Not automatic. Apply to the Missouri Department of Revenue on Form 1746 (Missouri Sales or Use Tax Exemption Application) for an exemption letter. Include your IRS 501(c) letter if you have one, your articles, bylaws, and a financial statement for the past three years (no bank statements). Having 501(c) status doesn't guarantee a Missouri exemption.

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Three or more, with the number set in your articles or bylaws (RSMo 355.321).

Official source · checked October 21, 2026

Every year

• Missouri Attorney General: charity annual report

  Charities that must register with the Missouri Attorney General file an annual renewal report within 75 days after their fiscal year ends. Missouri is unusual: groups recognized by the IRS under 501(c)(3), (c)(7) or (c)(8) do not have to register at all. Religious organizations and certain schools are also exempt. The report form says to include a $15 fee if your group raised $10,000 or more that year. If you don't file within 6 months after your fiscal year ends, you have to file a reinstatement form with a $50 fee. Confirm with the Missouri Attorney General's office.

  Official source · checked October 17, 2026

• Missouri Secretary of State: nonprofit corporation registration report

  Missouri nonprofit corporations file a corporate registration report with the Secretary of State by August 31 each year. The report lists your officers, directors, registered agent and addresses. The fee is $10 online or $15 on paper. A late report costs an extra $15, and not filing can lead to administrative dissolution. Some nonprofits can choose a biennial (every two years) report instead, which costs $20 online or $30 on paper. Confirm with the Missouri Secretary of State.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Missouri's in date order.

Make my Missouri calendar

Who to ask

We don't list a free legal help program for Missouri charities yet. The directory has the programs we know of.