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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

When you register a corporate name for your nonprofit organization, pay attention to rules on corporate names.

What is the Missouri rule on corporate name?

When starting a nonprofit organization in Missouri, the corporate name must:

• not contain language stating or implying that it is organized for a purpose other than permitted by law and its articles of incorporation
• be distinguishable from other domestic or foreign corporations or limited partnerships authorized to transact business in the state.

Corporate Name Search

Before you register a corporate name, you may want to do a corporate name search to ensure that no other nonprofit organization has that corporate name. Corporate name branding is very important so you should get it right from the start. You may want to look into the registration of domain name of your corporate name. This will help your corporate name branding.

Missouri Department of Revenue website will let you do a corporate name search and reserve your corporate name for 60 days for a small fee such as $25. Check with the Missouri Department of Revenue for the exact fee of corporate name search and reservation. You can do a corporate name search by phone but it does not guarantee that the corporate name will still be there when you try to register it.

Back to How to start a nonprofit organization in Missouri

Information on How to start a nonprofit organization in Missouri is outlined in the Missouri Citation Chapter 355 RSMo. If you are thinking of starting a nonprofit organization in Missouri, the first place to start to find out all the rules of How to start a nonprofit organization in Missouri is the Missouri Secretary of State. Through the MO Secretary of State’s office, you can obtain a copy of “Corporation Laws Handbook” and a sample form which will give you a guide of How to start a nonprofit organization in Missouri.

Starting a nonprofit organization in Missouri does not automatically qualify your nonprofit for tax exemption. You need to contact the Missouri Department of Revenue and apply for a tax exemption status.

How to contact the Missouri Secretary of State?

When starting a nonprofit organization in Missouri, including Kansas City Missouri, contact the Secretary of State of Missouri.

• The address for the Missouri Secretary of State is: Secretary of State, Corporation Division, Kirkpatrick Information Center, PO Box 778, Jefferson City, MO 65102
• Telephone number: 573-751-4152
• website: www.state.mo.us

General requirements of How to start a nonprofit organization in MO

• Each nonprofit corporation must have at least:
  • a president and/or chairman
  • secretary
  • treasurer
  • Note that the same person may hold more than one title simultaneously
• At least three (3) directors are required

The start up nonprofit organization’s Article of Incorporation must set forth the followings:

• corporate name of the nonprofit organization
• whether the nonprofit organization is a public or mutual benefit corporation
• the period of duration
• name and street address of the registered agent and registered office
• name, address, and signature of each incorporator
• whether the corporation has membes
• providions relating to the disribution of assets on dissolution
• the corporate purposes
• the effective date of the document if other than when filed

Nonprofit organization filing: how to file for a nonprofit organization in Missouri?

1. You need to file Corp. # 52 Articles of Incorporation of a Nonprofit Corporation form in duplicate with original signatures and a $25 filing fee.
2. Every year, you need to file an annual report with the Secretary of State
   • with listing of officers and directors
   • The report is due on August 31 for other than new nonprofit corporations. You can file the annual report online at file online .

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