Starting and running a nonprofit in Mississippi

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

Mississippi Secretary of State (Business Services), online through its business filing system (you register for an account first). You can also fill in the form online, print it and mail it with a check, but paper filings take much longer.

Official source · checked October 22, 2026

Form

Articles of Incorporation (Form F0001). Nonprofits use the same form as business corporations.

Official source · checked October 22, 2026

Filing fee

$50

Official source · checked October 22, 2026

Annual report

Every year. You can file from January 1 and it's due by May 15. There's no cost, but if you don't file, the Secretary of State can dissolve your nonprofit. This is separate from, and in addition to, charity registration.

Official source · checked October 22, 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?

Yes. Before asking for donations by any means, a charity must register with the Mississippi Secretary of State (Charities Division), unless it is exempt (Miss. Code 79-11-503). Soliciting without registering or getting a certificate of exemption is illegal, with penalties of up to $25,000 per violation.

Official source · checked October 22, 2026

Exempt

Exemptions include charities that don't intend to receive, and don't receive, more than $25,000 in contributions in a 12-month period ending June 30 and whose fundraising is all done by unpaid people (register within 30 days of passing $25,000); accredited schools; fraternal, patriotic, social, educational and alumni groups and historical societies whose fundraising is done only by their members; and volunteer fire departments (Miss. Code 79-11-505).

Official source · checked October 22, 2026

Notice of exemption

If you're exempt, you must still file an online Notice of Exemption with a $50 processing fee before you start soliciting. The Charities Division decides within 60 days and issues a Certificate of Exemption.

Official source · checked October 22, 2026

Churches

Bona fide religious organizations such as churches don't need to register or get a certificate of exemption before soliciting.

Official source · checked October 22, 2026

Fee

$50 (non-refundable), filed online.

Official source · checked October 22, 2026

Renewal

Every year, with a $50 renewal fee, by the 15th day of the fifth month after your fiscal year ends (May 15 for a calendar-year charity). You can get an extension for the same time the IRS allows.

Official source · checked October 22, 2026

Financial reports

Each registration and renewal includes a financial report. Charities run by unpaid fundraisers that take in $250,000 to $750,000 need a CPA-reviewed statement, and those over $750,000 (or using paid fundraisers) need a CPA-audited statement (Miss. Code 79-11-507).

Official source · checked October 22, 2026

State tax exemption

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

Income tax

Exempt organizations don't owe the state franchise tax and only need to file a state return (Form 83-105, with a copy of federal Form 990-T) if they have unrelated business taxable income.

Official source · checked October 22, 2026

Sales tax

Usually not exempt. A 501(c)(3) pays Mississippi sales and use tax unless state law specifically exempts that kind of organization (for example nonprofit schools, hospitals, and some groups like the Red Cross and Boy and Girl Scouts). Mississippi doesn't issue sales tax exemption certificates; if your organization is specifically exempt, the Department of Revenue will give you a letter on request to show vendors.

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 if your nonprofit is a charity that solicits donations in Mississippi and was incorporated on or after January 1, 2012; otherwise the number is set by your articles or bylaws (Miss. Code 79-11-235).

Official source · checked October 22, 2026

Every year

• Mississippi Secretary of State: charitable organization registration renewal

  Charities that solicit in Mississippi register with the Secretary of State's Charities Division, unless exempt. One exemption covers groups run only by unpaid volunteers that don't get more than $25,000 in contributions in a 12-month period ending June 30, but exempt groups must file a Notice of Exemption ($50 processing fee). Registration renews every year by the 15th day of the fifth month after the fiscal year ends. The renewal fee is $50. You can get an extension for the same time the IRS gives, by filing the request online. Confirm with the Mississippi Secretary of State's Charities Division.

  Official source · checked October 17, 2026

• Mississippi Secretary of State: nonprofit annual report

  Since 2025, Mississippi nonprofit corporations file an annual report with the Secretary of State. You can file starting January 1, and it is due by May 15 each year. There is no cost. If you don't file, the corporation will be administratively dissolved. Confirm with the Mississippi 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 Mississippi's in date order.

Make my Mississippi calendar

Who to ask

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