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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.

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Tax exemption rules for Kansas can be obtained from the Kansas Department of Revenue. Tax exemptions are included in the Citation: 79-32, 113.

How to contact Kansas Department of Revenue?

• Address: Kansas Department of Revenue, Tax Assistance, Room 150, 915 SW Harrison Street Topeka, KS 66625
• Telephone: 785-296-6431

General tax exemption rule for nonprofit organizations in Kansas

Nonprofit organizations incorporated in Kansas are exempt from Kansas corporate income taxes if they are exempt from federal income taxes.

What nonprofit organizations are automatically tax exempt?

Some nonprofit organizations are explicitly tax exempt under Kansas law from the sales and compensating use tax. These nonprofit organizations include:

• YMCAs
• YWCAs
• the Salvation Army
• church entities
• nonprofit educational institutions
• nonprofit hospitals
• nonprofit blood tissue and organ banks
• nonprofit historical societies and museums that are 501(c)(3)s
• non commercial, educational TV and radio stations

Other nonprofit organizations wanting tax exemption

Other nonprofit organizations wanting tax exemption must write to the Kansas Department of Revenue and request a private letter ruling. If you have questions or need assistance, you can contact the Taxpayer Assistance Center (785-291-3614) to find out if your nonprofit organization qualifies for tax exemption status.

Each type of nonprofit organization has a specific tax exemption certificate. Once the tax exemption application is approved, the Kansas Department of Revenue will assign a Tax Exempt Entity Exemption Certificate (Form ST-204) which the nonprofit organization can supply to retailers for tax exemption purposes. For more information on tax exemption qualifications for nonprofit organizations in Kansas,download a pdf file .

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