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Tax exemption rules for Missouri can be obtained from the Missouri Department of Revenue. Tax exemptions are included in the Citation: 143.441 (corporate income tax), 144.030 (19) and (20) (sales tax).

How to contact Missouri Department of Revenue?

• Address: Missouri Department of Revenue, Division of Taxation and Collection, 30 West High Street, Room 330, Jefferson City, MO 65101
• Telephone: 573-751-2836

General tax exemption rule for Nonprofit organizations in Missouri

Nonprofit organizations that file federal 990s are not required to file a Missouri Corporation income tax return unless:

• the Nonprofit organization files a 990T (unrelated business income) and
• at least $100 of gross income is from Missouri sources.

Exemption from Missouri Franchise tax

Nonprofit organizations are exempt from Missouri franchise tax.

Exemption from the sales and use tax of Missouri

Sales made to:

• religious and charitable organizations and institutions in their religious, charitable or educational functions and activities
• not for profit civic, social service or fraternal organizations
• not for profit public and private institutions of higher education
• eleemosynary and penal institutions
• benevolent
• scientific and educational associations formed to foster, encourage and promote the progress and improvement in the science of agriculture and in the raising and breeding of animals
• Nonprofit summer theatres

are exempt from Missouri sale and use tax. Certain sales made by these Nonprofit organizations are also eligible for exemption of MO sale and use tax. You should consult the MO Dept of Revenue office or Regulation 12 CSR 10-110.950 for more details on tax exemption.

How to apply for the Missouri Sales and Use Tax Exemption?

To apply for Missouri sales and use tax exemption, use the Form DOR-1746 and the Missouri Sales and Use Tax Exemption Application. Include:

• a copy of the Articles of Incorporation,
• bylaws
• a copy of the IRS determination letter and
• financial statements for the previous three years indicating the sources of revenue and a breakdown of disbursements or (for start up Nonprofit organization) an estimated budget for one year.

Back to How to start a Nonprofit organization in Missouri

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