Mississippi
This guide organizes 115 Mississippi nonprofit compliance facts supported by 72 official sources. 9 entries are currently marked Verification in Progress.
115 facts · 106 source verified · 9 in progress · 72 official sources
On this page
- Start Here
- Compact Operational Reference
- Form the Mississippi nonprofit
- Build and govern the organization
- File annual reports and maintain corporate status
- Register fundraising and manage exemptions
- Handle charity financial reporting and digital fundraising
- Manage professional fundraising relationships
- Handle taxes and property
- Register and operate as an employer
- Conduct gaming, alcohol, and fundraising events
- Lobby, handle political activity, and check local and specialized requirements
- Protect charitable assets and close the organization
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are Mississippi's highest-priority nonprofit compliance decision points, ordered as an organization meets them. Some apply at formation or recur every year. Others apply only when the organization solicits contributions, claims an exemption, buys or sells taxable goods, owns property, hires employees, or winds down, so read each entry's own applicability line before acting on it. Not every entry applies to every Mississippi nonprofit. The three-director floor, for example, applies to a charitable organization incorporated on or after January 1, 2012 that solicits or intends to solicit in Mississippi, not to every nonprofit in the state. The pattern underneath the list is that Mississippi keeps its systems apart. Incorporation creates the nonprofit corporation and grants nothing else. The corporate annual report is due May 15 and currently costs nothing, while charity renewal is a different filing due on the 15th day of the fifth month after fiscal year-end. Federal section 501(c)(3) status is not a blanket Mississippi sales or use tax purchase exemption. Unemployment insurance and workers' compensation open on two different thresholds.
- Use a Mississippi nonprofit corporation for the state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Mississippi charitable nonprofit corporation and seeking or holding federal §501(c)(3) recognition.
- File nonprofit Articles of Incorporation electronically and pay $50 Applies to: A new domestic Mississippi nonprofit corporation.
- Maintain an eligible Mississippi registered agent and registered office continuously Applies to: Domestic nonprofit corporations and qualified foreign nonprofit corporations.
- Maintain at least three directors for a newly incorporated charitable organization that solicits or intends to solicit in Mississippi Applies to: A charitable organization incorporated in Mississippi on or after January 1, 2012 that solicits or intends to solicit contributions in Mississippi.
- File the Mississippi nonprofit corporate annual report by May 15 at no filing fee Applies to: Every domestic and foreign nonprofit corporation registered with the Mississippi Secretary of State.
- Register before soliciting in Mississippi and pay the $50 initial charity-registration fee unless an exemption applies Applies to: A charitable organization within the Act that will solicit in Mississippi and does not qualify for an exclusion or approved exemption.
- Renew charity registration by the 15th day of the fifth month after fiscal year-end and pay $50 Applies to: A registered Mississippi charitable organization that will continue soliciting.
- File a $50 Notice of Exemption before solicitation when claiming a §79-11-505 exemption Applies to: A charitable organization claiming an exemption under Miss. Code Ann. §79-11-505.
- Use the low-volume exemption only when contributions do not exceed $25,000 for the statutory 12-month period and all fundraising is unpaid; register within 30 days after the threshold is exceeded Applies to: A charitable organization claiming the small-organization exemption and using only unpaid fundraising personnel.
- Obtain a CPA review at monetary donations of at least $250,000 and not more than $750,000 when all fundraising is performed solely by unpaid persons Applies to: A charitable organization within the specified monetary-donations band and using solely unpaid fundraising personnel.
- Do not claim a blanket Mississippi sales- or use-tax purchase exemption merely because the organization is nonprofit or federally tax-exempt Applies to: Ordinary Mississippi charitable nonprofits purchasing taxable goods or services.
- Claim Mississippi property-tax exemption only when the property satisfies the applicable constitutional/statutory charitable-use criteria and local exemption process Applies to: A nonprofit owning real or personal property for which it seeks ad valorem tax exemption.
- Apply Mississippi’s special 501(c)(3) unemployment trigger of four or more workers in each of 20 different calendar weeks Applies to: An organization described in IRC §501(c)(3) employing workers in Mississippi.
- Apply Mississippi’s general workers’ compensation threshold of five employees regularly employed before considering nonprofit-specific exclusions or voluntary coverage Applies to: Mississippi employers generally subject to the Workers’ Compensation Act.
- File nonprofit Articles of Dissolution with the Secretary of State; the current-hosted filing fee is $25 Applies to: A domestic Mississippi nonprofit corporation completing voluntary dissolution.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all 15 primary decision points, and these 11 rows are the highest-value verified operational actions. Every row links to the complete requirement below, where the applicability line, responsible agency, official sources, exceptions and full deadline and fee wording appear without abbreviation. Every row rests on facts that are SOURCE VERIFIED, which is why some things you might expect are absent. Workers' compensation has no row, because the nonprofit-specific exclusion is still being confirmed and the general five-employee threshold alone would be misleading as compact guidance. Alcohol, gaming, lobbying, professional fundraising and local licensing all sit below rather than here, because each one turns on the exact activity and location.
Form the Mississippi nonprofit
Filing with the Secretary of State creates the Mississippi nonprofit corporation and settles nothing else. Articles of Incorporation are filed electronically for $50, and federal section 501(c)(3) recognition stays a separate federal determination. An eligible Mississippi registered agent and registered office are then maintained continuously. The three-director floor here is targeted rather than universal: it applies to a charitable organization incorporated on or after January 1, 2012 that solicits or intends to solicit in Mississippi. Two entries in this group are open questions rather than answers, covering any separate immediate initial report and any universal newspaper publication.
Form under the Mississippi Nonprofit Corporation Act. State incorporation does not itself create federal §501(c)(3) recognition, charity-registration status, sales-tax exemption, property-tax exemption, or every other state exemption.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Mississippi Secretary of State
- Responsible party
- Mississippi Secretary of State; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- File the nonprofit corporation formation and complete separate federal, charity, tax, employment, and activity processes as applicable.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation; Mississippi Business Services Portal
Applies to: Organizations forming an ordinary Mississippi charitable nonprofit corporation and seeking or holding federal §501(c)(3) recognition.
- Trusts, unincorporated associations, foreign entities, and specialized organizations may use different legal forms.
- Conflating the systems can produce unregistered solicitation, unsupported tax claims, or unlicensed activity.
- Alabama nonprofit corporation type required
- Louisiana nonprofit corporation type required
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
Use Title 79, Chapter 11’s nonprofit corporation provisions for formation, governance, maintenance, foreign authority, and dissolution, subject to other applicable statutes.
- Deadline
- At formation and before material corporate action.
- Fee
- No separate framework fee.
- Responsible party
- Mississippi Secretary of State; Mississippi Legislature
- Frequency
- Continuous and event-triggered
- How to comply
- Use the current official Mississippi Code and transaction-specific Secretary of State workflow.
- Official form or portal
- Mississippi Code official service; Mississippi Business Services Portal
Applies to: Ordinary domestic Mississippi nonprofit corporations.
- Special-purpose statutes and federal tax rules can add separate requirements.
- Using an inapplicable corporate rule can create defective filings or approvals.
Last verified: 2026-08-07
View official sources (3)
File the nonprofit Articles of Incorporation through the Secretary of State’s electronic Business Services system. The current standard formation fee is $50.
- Deadline
- Before relying on Mississippi corporate existence.
- Fee
- $50.
- Filing agency
- Mississippi Secretary of State
- Frequency
- One time
- How to comply
- File electronically through the Mississippi Business Services Portal.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation; Mississippi Business Services Portal
Applies to: A new domestic Mississippi nonprofit corporation.
- Additional federal, charity, tax, and local registrations remain separate.
- The intended corporation does not exist until the articles become effective; deficient filings may be rejected.
- Alabama articles of incorporation required
- Louisiana articles of incorporation required
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
The articles must contain the statutory formation information, including the corporate name, duration, registered-agent information required by Chapter 79-35, incorporator information, and the corporation’s initial planned primary nonprofit activity.
- Deadline
- With the Articles of Incorporation.
- Fee
- Included in the formation fee.
- Filing agency
- Mississippi Secretary of State
- Frequency
- One time; amend filed provisions when legally required
- How to comply
- Complete the required electronic article fields and any lawful additional provisions.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation
Applies to: Domestic nonprofit corporations filing articles on or after January 1, 2012.
- Optional lawful provisions may address purpose, members, initial directors, and other governance matters.
- Incomplete statutory information can cause rejection or later inconsistency in the public record.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Use governing-document language limited to qualifying exempt purposes and preserving charitable assets; Secretary of State acceptance alone does not satisfy the federal organizational test.
- Deadline
- At formation when possible and before the federal exemption application.
- Fee
- No separate fee if included at formation; a later corporate amendment has a separate filing fee.
- Filing agency
- Mississippi Secretary of State
- Responsible party
- Internal Revenue Service; Mississippi Secretary of State
- Frequency
- One time or amendment
- How to comply
- Include appropriate clauses in the articles or amend them before the federal application when necessary.
- Official form or portal
- Articles of Incorporation; IRS Form 1023 or Form 1023-EZ as applicable
Applies to: A Mississippi nonprofit corporation intending to seek federal §501(c)(3) recognition.
- Clauses must fit the organization’s actual purposes; Form 1023-EZ eligibility is a separate federal question.
- Inadequate organizing-document clauses can delay or prevent federal recognition.
Last verified: 2026-08-07
Official sources: Internal Revenue Service and 2 more
View official sources (3)
The corporate name must satisfy Mississippi’s statutory naming rules. An optional name reservation may be used before formation; the current-hosted fee schedule lists a $25 domestic reservation fee.
- Deadline
- Name compliance at formation; reservation only before formation when desired.
- Fee
- $25 for an optional domestic name reservation; no separate name-selection fee in the articles.
- Filing agency
- Mississippi Secretary of State
- Frequency
- Formation or optional pre-filing event
- How to comply
- Search the business records and use the electronic reservation workflow if needed.
- Official form or portal
- Application for Reservation of Corporate Name; Business Services Portal
Applies to: Domestic nonprofit applicants and prospective incorporators.
- Reservation does not create the corporation or establish trademark rights.
- An unavailable or impermissible name can cause rejection; without reservation the name is not held.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
Provide the incorporator information. Corporate existence begins when the Secretary of State files the articles unless the articles specify a lawful delayed effective date.
- Deadline
- With formation; effectiveness on filing unless delayed.
- Fee
- Included in the $50 formation fee.
- Filing agency
- Mississippi Secretary of State
- Frequency
- One time
- How to comply
- Complete the incorporator and effective-date fields in the electronic articles.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation
Applies to: Domestic nonprofit incorporators.
- The incorporator need not remain a director or officer after organization.
- Missing signer information can cause rejection; acting before effectiveness can create authority and liability questions.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
Maintain a registered agent and a physical registered office in Mississippi continuously for service and official notices.
- Deadline
- At formation or foreign qualification and continuously thereafter.
- Fee
- No separate fee when designated in the formation or authority filing.
- Filing agency
- Mississippi Secretary of State
- Frequency
- Continuous
- How to comply
- Designate the agent in the relevant filing and update the record when the agent or office changes.
- Official form or portal
- Articles or foreign Certificate of Authority; Mississippi Business Services Portal
Applies to: Domestic nonprofit corporations and qualified foreign nonprofit corporations.
- Agent eligibility and consent must satisfy Chapter 79-35.
- Failure to maintain the statutory agent/office can cause missed service and support administrative action.
- Alabama registered agent required
- Kentucky registered agent required
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
File the applicable current registered-agent or office change transaction rather than leaving the public record stale.
- Deadline
- Promptly after the change and within any statutory notice period applicable to the actor making the change.
- Fee
- The current-hosted fee schedule lists $10 for a nonprofit registered-agent/office change; because the schedule contains obsolete annual-report material, confirm the live transaction fee before payment.
- Filing agency
- Mississippi Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use the Business Services Portal’s current registered-agent/office workflow.
- Official form or portal
- Registered Agent / Registered Office change workflow
Applies to: A domestic or foreign nonprofit whose registered agent or registered office changes.
- An entity changing its agent, an agent changing an address, and an agent resignation can use distinct statutory workflows.
- Inaccurate agent information can cause missed service and administrative-status problems.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
The current formation and annual-report workflows establish the articles and the recurring May 15 annual report, but the reviewed official sources do not affirmatively state a universal negative about every possible post-formation initial information report.
- Deadline
- After formation only if an additional filing is specifically required for the entity or activity.
- Fee
- No separate universal initial-report fee confirmed.
- Responsible party
- Mississippi Secretary of State
- Frequency
- Not established
- How to comply
- Check the entity’s Business Services record and task list; do not invent a filing.
- Official form or portal
- Mississippi Business Services Portal; Annual Reports page
Applies to: New domestic Mississippi nonprofit corporations.
- Charity registration, tax registration, employer registration, and activity licenses are separate and can arise soon after formation.
- An unsupported negative could cause a missed special filing; an unsupported positive would invent a requirement.
Verification in progress. Safe approach: No separate corporate initial report was identified in the current ordinary nonprofit workflow; verify the entity record after formation. Unresolved: Whether a separate immediate corporate initial report exists for every ordinary new nonprofit. Why the official evidence is insufficient: The ordinary formation/annual-report sources do not affirmatively state a universal negative. Needed to resolve: Mississippi Secretary of State — Business Services written guidance. Risk if this is treated as settled: A categorical “no initial report” could omit a special or newly added filing.
- Alabama initial report not yet confirmed
- California initial report required
Last verified: 2026-08-07
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
The reviewed articles, portal, and statute do not identify a newspaper-publication step for ordinary formation, but the sources do not state an absolute statewide negative covering every special entity or local circumstance.
- Deadline
- No ordinary publication deadline confirmed.
- Fee
- No universal publication fee confirmed.
- Responsible party
- Mississippi Secretary of State; applicable local authority if a special rule applies
- Frequency
- Not established
- How to comply
- Use the ordinary Secretary of State formation workflow and separately check special statutes or local activity requirements when relevant.
- Official form or portal
- Mississippi Business Services Portal
Applies to: Ordinary domestic Mississippi nonprofit corporations.
- Dissolution creditor notices, assumed-name rules, and local permits are separate event-specific issues.
- Overstating a negative could omit a special-purpose notice; inventing publication would impose unnecessary cost.
Verification in progress. Safe approach: The ordinary Secretary of State formation workflow does not list newspaper publication; check special-purpose and local rules if relevant. Unresolved: Whether ordinary nonprofit formation has a universal no-newspaper-publication rule. Why the official evidence is insufficient: Formation sources omit publication but do not affirmatively state a universal negative. Needed to resolve: Mississippi Secretary of State or express controlling statute. Risk if this is treated as settled: A categorical negative could omit a special statutory publication duty.
Last verified: 2026-08-07
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Mississippi Constitution Section 180 states that a corporate charter or grant has no validity unless organization occurs and business is commenced within two years. Complete organizational action promptly and do not describe this solely as a Secretary of State meeting deadline.
- Deadline
- Organization and commencement within two years of the charter; practical organization should occur promptly after filing.
- Fee
- No state filing fee for internal organizational action.
- Responsible party
- Mississippi courts; Mississippi Secretary of State
- Frequency
- One time
- How to comply
- Use the organizational meeting or valid written action authorized by the Nonprofit Corporation Act and retain the records.
- Official form or portal
- Mississippi Constitution; organizational minutes or written consent
Applies to: Newly chartered Mississippi corporations, including nonprofit corporations.
- The exact legal consequence in a dormant fact pattern can require judicial analysis.
- Failure to satisfy the constitutional condition creates charter-validity risk; the cited Constitution does not create an automatic Secretary of State cancellation workflow on the second anniversary.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
After incorporation, initial directors—or incorporators if initial directors were not named—should complete organizational action, appoint or elect the necessary governance actors, adopt bylaws, and authorize initial business.
- Deadline
- Promptly after incorporation and within the constitutional two-year organization/commencement period.
- Fee
- No state filing fee for internal bylaws.
- Responsible party
- Board of directors or incorporators
- Frequency
- One time; bylaws amended as needed
- How to comply
- Use a meeting or permitted written consent and retain bylaws and organizational records.
- Official form or portal
- Bylaws; organizational minutes; written consents
Applies to: New domestic Mississippi nonprofit corporations.
- Filed charter changes cannot be made by bylaws alone.
- Missing or inconsistent organizational records can impair authority, banking, filings, and later approvals.
Last verified: 2026-08-07
View official sources (3)
The board must consist of not less than three directors. This targeted rule covers the ordinary newly formed public charity that will solicit; it is not a universal statement for every nonprofit corporation in every posture.
- Deadline
- At organization and continuously while the statutory soliciting-charity rule applies.
- Fee
- No separate state fee.
- Responsible party
- Board of directors; Mississippi Secretary of State — Charities Division
- Frequency
- Continuous
- How to comply
- Set the board size in the governing documents and fill vacancies consistent with the Act.
- Official form or portal
- Articles; bylaws; board records; charity filings
Applies to: A charitable organization incorporated in Mississippi on or after January 1, 2012 that solicits or intends to solicit contributions in Mississippi.
- Older corporations and organizations outside the statutory solicitation class must apply the general director rules and their governing documents.
- Operating below the statutory minimum can create governance and charity-compliance defects.
- Tennessee minimum number of directors required
- Minnesota minimum number of directors required
Last verified: 2026-08-07
View official sources (3)
Build and govern the organization
None of this is filed with the Secretary of State, which is why founders skip it. Board and member structure, officers, meeting and consent procedure, director duties and conflict-of-interest handling, corporate records with their statutory inspection rights, and indemnification within the statutory standards all rest on the Act and the organization's own governing documents.
Define whether the corporation has members and apply the Act and governing documents to director number, selection, terms, vacancies, member voting, and related governance rights.
- Deadline
- At organization and whenever governance rights are exercised or changed.
- Fee
- No separate state fee unless a charter amendment is required.
- Responsible party
- Board of directors and members
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain articles, bylaws, board/member rosters, minutes, and consents.
- Official form or portal
- Articles; bylaws; corporate records
Applies to: Mississippi nonprofit corporations, especially those outside the special §79-11-235(1)(b) class or with statutory members.
- Supporters, donors, volunteers, and program participants are not automatically statutory members.
- Using the wrong approval body or board composition can make material corporate action challengeable.
Last verified: 2026-08-07
View official source
Appoint the officers described in the bylaws or appointed by the board under the bylaws. At least one officer must have responsibility for preparing minutes and authenticating corporate records. One individual may hold more than one office unless the governing documents provide otherwise.
- Deadline
- At organization and when vacancies or office assignments change.
- Fee
- No state filing fee for internal appointments.
- Responsible party
- Board of directors
- Frequency
- Continuous
- How to comply
- Record officer appointments and role assignments in minutes or written consents.
- Official form or portal
- Bylaws; board resolutions; officer records
Applies to: Mississippi nonprofit corporations.
- The Act does not create a universal requirement that every corporation use the titles president, secretary, and treasurer; governing documents may prescribe titles/functions.
- Missing required record-authentication responsibility can impair governance records and certifications.
- Arkansas required officers required
- Utah required officers required
Last verified: 2026-08-07
View official sources (2)
Use the statute and bylaws for meeting notice and participation, action without a meeting, quorum and voting, and committee delegation; document approvals in minutes or written consent.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Board of directors
- Frequency
- Event-triggered
- How to comply
- Use meeting notices, minutes, resolutions, and written consents retained in corporate records.
- Official form or portal
- Bylaws; board minutes; written consents
Applies to: Directors and board committees of Mississippi nonprofit corporations.
- Committee authority remains subject to statutory and governing-document limits.
- Defective procedure can make decisions vulnerable to challenge and can undermine fundamental transactions.
Last verified: 2026-08-07
View official source
Act in good faith, with the care required by the Act, and in a manner reasonably believed to be in the corporation’s best interests; disclose and properly approve conflict transactions.
- Deadline
- At each material or conflicted decision.
- Fee
- No state filing fee.
- Responsible party
- Board of directors; Mississippi courts
- Frequency
- Continuous and event-triggered
- How to comply
- Use disclosures, recusals, disinterested approval, minutes, and appropriate documentation.
- Official form or portal
- Conflict disclosures; board minutes
Applies to: Directors and officers making corporate decisions.
- Federal excess-benefit and private-benefit rules are separate federal constraints.
- Improper self-dealing or fiduciary process can create transaction, restitution, liability, and exempt-status risk.
Last verified: 2026-08-07
View official sources (2)
Maintain the records required by the Act, including minutes/actions, accounting records, membership information when applicable, articles, bylaws, and other required corporate records; respond to lawful inspection demands.
- Deadline
- Continuously; inspection is request-based.
- Fee
- No state filing fee.
- Responsible party
- Corporation; Mississippi courts
- Frequency
- Continuous
- How to comply
- Maintain secure paper or electronic corporate records and document inspection responses.
- Official form or portal
- Corporate record book; accounting system
Applies to: Mississippi nonprofit corporations.
- Charity, payroll, donor-restriction, gaming, and federal records can require additional retention.
- Poor records can impair governance, audits, charity filings, tax compliance, grants, and statutory inspection rights.
Last verified: 2026-08-07
View official sources (2)
The Act permits indemnification and related protection under defined standards; governing documents and insurance can supplement but not override statutory limits.
- Deadline
- When a claim, proceeding, or insurance decision arises.
- Fee
- No state filing fee; insurance cost varies.
- Responsible party
- Board of directors; Mississippi courts
- Frequency
- Event-triggered
- How to comply
- Use the statutory authorization and internal approval process; purchase insurance when appropriate.
- Official form or portal
- Indemnification resolutions; insurance policy
Applies to: Directors, officers, employees, or agents seeking protection in proceedings or claims.
- Coverage and mandatory/permissive indemnification depend on the facts and statutory conditions.
- Improper indemnification can expose the corporation and decision-makers to repayment or liability.
Last verified: 2026-08-07
View official source
File annual reports and maintain corporate status
The nonprofit corporate annual report opens January 1 and is due May 15, and current Secretary of State guidance says it costs nothing. This is not the charity renewal, which runs through the Charities Division on a different formula. The group also carries the 30-day defective report cure, the separate 60-day nonfiling ground before administrative dissolution, charter amendments, mergers and major asset sales, and the separate duties of a foreign nonprofit corporation.
File the nonprofit corporate annual report electronically each calendar year. Filing opens January 1, is due May 15, and the current Secretary of State guidance states there is no cost.
- Deadline
- May 15 each calendar year; filing available on or after January 1.
- Fee
- $0 — affirmatively stated as no cost by current Secretary of State guidance.
- Filing agency
- Mississippi Secretary of State
- Frequency
- Annual
- How to comply
- File electronically through the Business Services Portal.
- Official form or portal
- Nonprofit Annual Report; Mississippi Business Services Portal
Applies to: Every domestic and foreign nonprofit corporation registered with the Mississippi Secretary of State.
- This corporate report is separate from charitable-solicitation renewal and federal Form 990-series filing.
- Failure to file can lead to administrative dissolution or revocation after the statutory nonfiling period.
- Arkansas annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
The annual-report requirement was enacted in 2024, became effective July 1, 2024, and first opened for filing January 1, 2025. It is now current, not future. Complete the statutory information fields, including public-funds disclosures when applicable.
- Deadline
- With each annual report due May 15.
- Fee
- No separate fee beyond the no-cost annual report.
- Filing agency
- Mississippi Secretary of State
- Frequency
- Annual
- How to comply
- Complete the live nonprofit annual-report fields in the Business Services Portal.
- Official form or portal
- Nonprofit Annual Report; Business Services Portal
Applies to: Domestic and foreign nonprofit corporations filing the annual corporate report.
- Current portal fields control operational entry; the statute controls the required information.
- Incomplete or inaccurate reports can be rejected or treated as deficient and can contribute to status consequences.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
A rejected or untimely annual report corrected within 30 days after effective notice is treated as timely under §79-11-391. Separately, failure to deliver the annual report within 60 days after its due date is a statutory ground for administrative dissolution or revocation; reinstatement requires eliminating the ground and satisfying the statutory process.
- Deadline
- Defect cure: within 30 days after effective notice; nonfiling ground: after 60 days beyond the due date.
- Fee
- Reinstatement fee depends on the current domestic or foreign reinstatement transaction.
- Filing agency
- Mississippi Secretary of State
- Frequency
- Event-triggered
- How to comply
- Correct the report promptly; if dissolved or revoked, file the appropriate reinstatement/restoration transaction.
- Official form or portal
- Business Services Portal; reinstatement transaction
Applies to: Nonprofit corporations whose annual report is rejected, deficient, or not delivered on time.
- Administrative dissolution is a statutory process; do not describe the entity as dissolved merely because May 15 passed.
- Missing the cure and nonfiling periods can lead to administrative status loss and disruption of legal operations.
Last verified: 2026-08-07
Official sources: Mississippi Legislature and 2 more
View official sources (3)
Approve the amendment under the applicable member or board procedure and file Articles of Amendment with the Secretary of State.
- Deadline
- After required internal approval and before relying on the amended public charter.
- Fee
- $50 current-hosted standard nonprofit amendment fee.
- Filing agency
- Mississippi Secretary of State
- Responsible party
- Mississippi Secretary of State; board or members
- Frequency
- Event-triggered
- How to comply
- File electronically through the Business Services Portal.
- Official form or portal
- Articles of Amendment; Business Services Portal
Applies to: Domestic nonprofit corporations changing a provision that must be in or is contained in the articles.
- Bylaw-only changes that do not amend the articles generally remain internal.
- An unfiled charter amendment may be ineffective or leave public records inconsistent.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
Follow the Act’s board/member approval path and the transaction-specific filing requirements for mergers or dispositions of all or substantially all property outside the ordinary course.
- Deadline
- Before closing the transaction and with any required filing.
- Fee
- The current-hosted fee schedule lists $50 for nonprofit Articles of Merger; other transaction fees depend on the filing.
- Filing agency
- Mississippi Secretary of State
- Responsible party
- Board of directors; members when applicable; Mississippi Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use the applicable plan, approvals, and Secretary of State transaction filing.
- Official form or portal
- Articles of Merger or other transaction-specific filing
Applies to: A Mississippi nonprofit entering a merger or extraordinary asset transaction.
- Restricted charitable assets, donor restrictions, tax consequences, and licenses can require separate analysis.
- Defective approvals can jeopardize the transaction and charitable assets.
Last verified: 2026-08-07
View official sources (3)
Obtain a Certificate of Authority, maintain a Mississippi registered agent, and submit the required home-jurisdiction existence documentation before conducting activities that require foreign qualification.
- Deadline
- Before transacting business in Mississippi when qualification is required.
- Fee
- $100 nonprofit foreign Certificate of Authority fee.
- Filing agency
- Mississippi Secretary of State
- Frequency
- One time; maintain thereafter
- How to comply
- File electronically through the Business Services Portal with required supporting documentation.
- Official form or portal
- Foreign Nonprofit Certificate of Authority; Business Services Portal
Applies to: A nonprofit corporation formed in another jurisdiction that will transact business in Mississippi beyond excluded activities.
- Statutory excluded activities do not by themselves constitute transacting business; charity and tax registrations remain separate.
- Operating without required authority can create statutory penalties and limit access to Mississippi courts until cured.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
After qualification, continuously maintain the registered agent/office and file the Mississippi nonprofit annual report by May 15 each year.
- Deadline
- Registered agent continuously; annual report by May 15.
- Fee
- $0 annual-report fee under current Secretary of State guidance.
- Filing agency
- Mississippi Secretary of State
- Frequency
- Continuous and annual
- How to comply
- Use the Business Services Portal for annual reporting and maintenance changes.
- Official form or portal
- Nonprofit Annual Report; registered-agent workflow
Applies to: Qualified foreign nonprofit corporations.
- Foreign corporate authority does not replace charity registration, tax, employer, or activity licensing.
- Failure can lead to revocation of authority after statutory procedures.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
Use the foreign Certificate of Withdrawal when leaving Mississippi and the foreign restoration/reinstatement process when authority was revoked. Do not substitute domestic Articles of Dissolution.
- Deadline
- Withdrawal before ceasing the authority relationship; restoration after resolving the revocation grounds when resuming authority.
- Fee
- $25 current-hosted foreign withdrawal fee; $100 current-hosted foreign nonprofit reinstatement/restoration fee.
- Filing agency
- Mississippi Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the applicable foreign transaction through the Business Services Portal.
- Official form or portal
- Certificate of Withdrawal; foreign nonprofit reinstatement/restoration transaction
Applies to: Qualified foreign nonprofit corporations ending Mississippi authority or seeking restoration after revocation.
- Charity registration and other agency accounts require separate closure.
- Failing to withdraw can leave ongoing reporting obligations; operating after revocation can create authority and enforcement problems.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
Register fundraising and manage exemptions
Charity work runs through the Charities Division on its own calendar. Register before soliciting for $50 unless an exclusion or exemption applies, then renew on the 15th day of the fifth month after fiscal year-end for $50. A section 79-11-505 exemption needs its own $50 Notice of Exemption filed before solicitation, and the statutory religious-institution exclusion is a separate definitional rule rather than that notice. Each exemption category has its own conditions, and the low-volume exemption in particular holds only while contributions do not exceed $25,000 in the statutory 12-month period and all fundraising is unpaid.
Mississippi defines solicitation broadly to include direct or indirect requests made on a charitable plea or representation. Determine registration or exemption status before making such requests.
- Deadline
- Before solicitation begins.
- Fee
- No separate definition fee.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Continuous and event-triggered
- How to comply
- Classify the activity and use the charity registration or exemption workflow that applies.
- Official form or portal
- Mississippi Charities Online Registration
Applies to: Organizations making charitable appeals to Mississippi residents.
- Member dues and other statutory exclusions from contribution/solicitation definitions must be applied as written.
- Misclassifying solicitation can lead to unregistered fundraising and enforcement.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
File the electronic registration before any solicitation. Registration becomes effective when the Charities Division issues the certificate. The current nonrefundable fee is $50.
- Deadline
- Before any solicitation in Mississippi.
- Fee
- $50.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Initial; annual renewal thereafter
- How to comply
- File electronically through Mississippi Charities Online Registration.
- Official form or portal
- Charity Initial Registration; Mississippi Charities Online Registration
Applies to: A charitable organization within the Act that will solicit in Mississippi and does not qualify for an exclusion or approved exemption.
- Religious institutions outside the statutory definition and organizations qualifying for §79-11-505 exemptions follow separate rules.
- Soliciting before registration can expose the organization to administrative or enforcement action and can interrupt fundraising.
- Louisiana charitable solicitation registration required
- Idaho charitable solicitation registration required in some cases
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
Initial registration includes the organizing documents, bylaws, required financial information, applicable professional-fundraising contracts, and an IRS determination letter if already issued. Submit a later determination letter or notice of rescission, challenge, or investigation within 30 days.
- Deadline
- With initial registration; later IRS-status document within 30 days of receipt or event.
- Fee
- Included in the $50 registration filing.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Initial and event-triggered
- How to comply
- Upload the required documents in the Charities Online filing.
- Official form or portal
- Charity Initial Registration; update filing
Applies to: Charitable organizations filing an initial registration or later receiving a federal determination/status change.
- First-time filers without a completed fiscal year follow the portal’s zero-period instructions; federal Form 990 requirements remain separate.
- An incomplete filing is not processed as complete and missing status information can make the registration record inaccurate.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Renew annually. The statutory/rule deadline is the 15th day of the fifth month following the close of the organization’s fiscal year; the current nonrefundable renewal fee is $50.
- Deadline
- 15th day of the fifth month following fiscal year-end.
- Fee
- $50.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual
- How to comply
- File the online renewal through Mississippi Charities Online Registration.
- Official form or portal
- Charity Renewal
Applies to: A registered Mississippi charitable organization that will continue soliciting.
- Do not replace this formula with May 15 for every charity; May 15 is the corporate annual-report deadline and happens to coincide only for a December 31 fiscal year.
- Failure to renew before expiration can produce a period of non-registration and required late-solicitation disclosures; the organization should not treat the lapsed certificate as active.
- Louisiana charity registration renewal required
- Indiana charity registration renewal required in some cases
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
Request the extension online before the certificate expires using the current IRS-extension documentation required by the portal/rules. A late renewal requires the affidavit-of-solicitation information for the unregistered period.
- Deadline
- Extension request before registration expires; late-renewal affidavit with the late filing.
- Fee
- No separate extension fee stated in the cited current rules; renewal fee remains $50.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual when needed
- How to comply
- Use the Charities Online extension and renewal workflow.
- Official form or portal
- Charity Extension Request; Charity Renewal
Applies to: A currently registered charity needing additional time to complete its renewal.
- The current regulation and live portal conflict for Form 990-N/no-Form-990 organizations; those organizations should obtain Charities Division confirmation before relying on an extension.
- Missing the extension window can cause registration to lapse and require disclosure of solicitations during the unregistered period.
Verification in progress. Safe approach: Request a charity extension before registration expires; if the organization files Form 990-N or is exempt from Form 990, confirm current extension eligibility and required documentation with the Charities Division. Unresolved: Exact extension eligibility and documentation for Form 990-N filers or organizations exempt from filing Form 990. Why the official evidence is insufficient: Rule 2.06 says charities exempt from filing Form 990 may file extensions, while the live instructions state Form 990-N filers may not request an extension and tie requests to IRS extension documentation. Needed to resolve: Mississippi Secretary of State — Charities Division current written clarification or corrected live portal instruction. Risk if this is treated as settled: Saying the extension is unavailable could force an unnecessary early renewal; saying it is available without the required documentation could permit registration to lapse.
Last verified: 2026-08-07
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Use the online update process for changes that must be reported, including Notice-of-Exemption information changes, within 30 days of the change under the current rules.
- Deadline
- Within 30 days of the reportable change.
- Fee
- No separate update fee stated in the cited rule.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Event-triggered
- How to comply
- File the online update transaction or contact the Division for a name change requiring corporate amendment evidence.
- Official form or portal
- Update to Registration / Update to Notice of Exemption
Applies to: Registered charities and approved exempt organizations whose filed information changes.
- Different changes may require a corporate filing first; the charity update does not replace the Business Services amendment.
- Stale information can impair certificate status, notices, and public records.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
File a Final Report within 30 days of ceasing activities in Mississippi or within 30 days after registration expiration when not renewing. A dissolving domestic charity must include the required financial statement, filed Articles of Dissolution, governance information, and final asset-distribution statement.
- Deadline
- Within 30 days of cessation or the applicable registration expiration/termination event.
- Fee
- No separate final-report fee stated in the cited rule.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- One time per termination
- How to comply
- File online through the Charities system and attach the required closure materials.
- Official form or portal
- Charity Final Report
Applies to: A registered charity ending Mississippi solicitation, dissolving, or choosing not to renew.
- Corporate dissolution, tax closure, UI closure, gaming/alcohol closure, and local licenses are separate.
- Failing to close the charity record can leave the organization appearing delinquent or active and can obstruct dissolution/account closure.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Do not assume all subordinate units can be folded into one parent filing. When the statutory group-reporting conditions apply, a local, county, or area unit that raises or expends more than $25,000 must be separately accounted for as required by the Act.
- Deadline
- With the applicable registration/renewal financial reporting.
- Fee
- No separate fee confirmed solely for the accounting distinction.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual and threshold-triggered
- How to comply
- Use the parent/subordinate reporting structure in the Charities filing and maintain unit-level records.
- Official form or portal
- Charity Registration / Renewal
Applies to: Parent organizations and subordinate/local units using group reporting under the Charities Act.
- Group-exemption and parent/subordinate eligibility must be established before using consolidated treatment.
- Incorrect aggregation can understate the unit’s reportable finances and make the parent filing incomplete.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
File the electronic Notice of Exemption before solicitation. The current fee is $50. The Division has up to 60 days to determine the notice; if denied, the organization must file registration within 30 days after receiving the denial.
- Deadline
- Before solicitation; registration within 30 days after denial if the exemption is denied.
- Fee
- $50.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- One time plus updates
- How to comply
- File the online Notice of Exemption with the required supporting documents.
- Official form or portal
- Notice of Exemption
Applies to: A charitable organization claiming an exemption under Miss. Code Ann. §79-11-505.
- Religious institutions that are outside the Act’s charitable-organization definition are a separate exclusion and should not be forced into the §505 notice process.
- Soliciting without the required notice/certificate can leave the organization unregistered; failing to register after denial can extend noncompliance.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
A bona fide religious institution or qualifying integral group that fits the statute/rule definition is outside the ordinary registration requirement. The exclusion is definition-based and should not be generalized to every entity with a religious purpose or federal religious classification.
- Deadline
- Before relying on the exclusion or soliciting without registration.
- Fee
- No filing fee when the entity is genuinely outside the statutory definition; a written interpretation request has its own rule-based fee if requested.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Continuous while relying on exclusion
- How to comply
- Apply the statutory definition; an organization unsure of status may request written Division guidance.
- Official form or portal
- Charities Division written-interpretation process
Applies to: Organizations asserting that they are religious institutions for Mississippi Charities Act purposes.
- Integral groups and worship institutions must satisfy the detailed definition; §79-11-505 exemptions are a separate notice system.
- Overbroad reliance can result in unregistered solicitation.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
The Act exempts specified educational institutions and related foundations when the statutory conditions are satisfied; qualifying organizations use the Notice of Exemption workflow before solicitation.
- Deadline
- Before solicitation when relying on the exemption.
- Fee
- $50 Notice-of-Exemption fee.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- One time plus updates
- How to comply
- File the online Notice of Exemption with proof of qualification.
- Official form or portal
- Notice of Exemption
Applies to: Educational institutions and associated foundations seeking exemption from charity registration.
- Do not generalize a school-specific exemption to unrelated §501(c)(3) organizations.
- An organization that does not fit the statutory educational category must register before soliciting.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
The exemption applies only when the specified organization solicits contributions solely from its membership. A qualifying organization files the Notice of Exemption before solicitation.
- Deadline
- Before solicitation when relying on the exemption.
- Fee
- $50 Notice-of-Exemption fee.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- One time plus updates
- How to comply
- File the Notice of Exemption and maintain facts showing the membership-only solicitation limitation.
- Official form or portal
- Notice of Exemption
Applies to: Fraternal, patriotic, social, educational, alumni, and historical organizations within the statutory class.
- Membership must be genuine; public supporters are not automatically members.
- Soliciting the general public can remove the factual basis for the exemption and require registration.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
The statutory exemption is limited to solicitations for identified persons in need when the solicitation is carried on solely by persons who are unpaid for fundraising services.
- Deadline
- Before solicitation when relying on the exemption.
- Fee
- $50 Notice-of-Exemption fee when the §505 notice process applies.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- One time plus updates
- How to comply
- File the Notice of Exemption and preserve the unpaid-fundraiser and named-beneficiary facts.
- Official form or portal
- Notice of Exemption
Applies to: Persons or groups soliciting solely for specified individuals in need.
- The exemption is not a general small-fundraiser exemption.
- Using paid fundraising or broader charitable purposes can move the activity outside this exemption.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
The organization must not intend to receive and must not actually receive contributions in excess of $25,000 during a 12-month period ending June 30 or another date authorized by rule, and all fundraising functions must be carried on by unpaid persons. If gross contributions exceed $25,000, file registration and the required report within 30 days after exceeding the threshold.
- Deadline
- Notice before solicitation; if gross contributions exceed $25,000, registration/report within 30 days after the threshold is exceeded.
- Fee
- $50 Notice-of-Exemption fee; $50 registration fee after loss of exemption.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual eligibility monitoring; one-time threshold transition
- How to comply
- File the Notice of Exemption first; monitor contributions and fundraiser compensation; transition to registration within 30 days after threshold loss.
- Official form or portal
- Notice of Exemption; Charity Initial Registration
Applies to: A charitable organization claiming the small-organization exemption and using only unpaid fundraising personnel.
- Exactly $25,000 is not “in excess of” $25,000. Paid fundraising personnel independently defeat this exemption.
- Missing the exact threshold, period, or unpaid-fundraiser condition can cause unregistered solicitation after exemption is lost.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
The statutory exemption combines the qualifying allocation with limits on other contributions and unpaid fundraising; if the relevant threshold is exceeded, transition to registration within the statutory period.
- Deadline
- Before solicitation; monitor the statutory outside-contribution threshold and register after exemption is lost.
- Fee
- $50 Notice-of-Exemption fee; $50 registration fee if registration becomes required.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual eligibility monitoring
- How to comply
- Use the Notice of Exemption and retain allocation and contribution records.
- Official form or portal
- Notice of Exemption
Applies to: Organizations receiving allocations from a registered united fund or community chest and relying on the related exemption.
- Do not merge this exemption with the separate low-volume exemption.
- Exceeding the outside-contribution limit or using compensated fundraising can make the exemption unavailable.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
The Act provides a specific exemption for the covered Mississippi-chartered volunteer fire or rescue organization. A qualifying organization uses the Notice of Exemption process before solicitation.
- Deadline
- Before solicitation when relying on the exemption.
- Fee
- $50 Notice-of-Exemption fee.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- One time plus updates
- How to comply
- File the online Notice of Exemption with the qualifying documentation.
- Official form or portal
- Notice of Exemption
Applies to: All-volunteer fire departments and rescue units chartered as nonprofit organizations by Mississippi.
- Do not generalize this exemption to every public-safety charity.
- An organization outside the statutory charter/volunteer category must use another exemption or register.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
The organization must meet the statutory humane-society category and receive not less than 50% of its annual funding from contracts with counties or municipalities for the care and keeping of estrays.
- Deadline
- Before solicitation and while maintaining the funding condition.
- Fee
- $50 Notice-of-Exemption fee.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual eligibility monitoring
- How to comply
- File the Notice of Exemption and retain the qualifying contracts and funding records.
- Official form or portal
- Notice of Exemption
Applies to: A humane society organized under Mississippi law claiming the statutory exemption.
- The threshold is “not less than 50%,” so exactly 50% satisfies the stated operator if other conditions are met.
- Falling below the 50% funding condition can eliminate the exemption and require registration.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
The Act allows a narrowly administered discretionary exemption. The organization must obtain the Division’s actual determination rather than self-classifying under a broad discretionary category.
- Deadline
- Before solicitation without registration.
- Fee
- $50 Notice-of-Exemption fee under the current rule unless the Division directs otherwise.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Event-triggered
- How to comply
- Submit the Notice of Exemption and the facts supporting discretionary treatment.
- Official form or portal
- Notice of Exemption; written Division determination
Applies to: A charitable organization seeking a limited exemption by Secretary of State rule or order.
- Discretionary relief is not a substitute for the named statutory exemptions.
- Soliciting before a favorable determination risks unregistered solicitation.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Internet or email solicitation is treated as Mississippi solicitation when the organization has specified Mississippi presence, spends to target Mississippi residents, or uses indirect internet/email solicitation and either receives or intends to receive at least $25,000 from Mississippi residents in the fiscal year or receives contributions from 25 or more Mississippi residents.
- Deadline
- Before internet/email solicitation creates a Rule 2.08 trigger.
- Fee
- Registration or exemption filing fees apply based on the resulting status.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Continuous threshold/nexus monitoring
- How to comply
- Monitor Mississippi presence, targeting expenditures, Mississippi-resident contribution amount, and donor count; file registration or exemption when required.
- Official form or portal
- Charities Online Registration
Applies to: Charitable organizations soliciting by website, email, donation button, or other internet means.
- Rule 2.08(B) states that an internet/email solicitor not meeting Rule 2.08(A)’s criteria is not required to file a registration statement solely on that basis; other Mississippi solicitation facts can still matter.
- Failing to recognize a trigger can create unregistered digital solicitation.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
Handle charity financial reporting and digital fundraising
The exact operators decide which financial statement a charity owes, so read the boundaries rather than rounding them. With fundraising performed solely by unpaid persons, monetary donations not in excess of $250,000 use the ordinary financial report, at least $250,000 and not more than $750,000 requires a CPA review, and more than $750,000 requires a CPA audit. Compensated fundraising triggers an audit on its own, whatever the amount. Where the live portal's simplified wording differs from the statute, the statute controls. One entry here is an open question: how a modern fundraising platform is classified.
File the financial report required by the Act; this tier does not itself require a CPA review or audit.
- Deadline
- With initial registration or annual renewal as applicable.
- Fee
- Included in the charity filing fee.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual/registration-cycle
- How to comply
- Complete the financial-report section and upload the documents required by the portal.
- Official form or portal
- Charity Registration / Renewal financial report
Applies to: A registered charity whose monetary donations are not in excess of $250,000 and whose fundraising functions are carried on solely by unpaid persons.
- The metric is monetary donations under §79-11-507, not all revenue. Compensated fundraising changes the audit result.
- Inadequate financial reporting can make the filing incomplete and affect registration.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Submit a financial statement reviewed by an independent certified public accountant when monetary donations are at least $250,000 and not more than $750,000 and the fundraising functions are carried on solely by unpaid persons.
- Deadline
- With the registration or renewal covering the relevant financial period.
- Fee
- CPA professional fee varies; no separate state review fee beyond the charity filing fee.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual/registration-cycle
- How to comply
- Obtain the CPA review and upload the reviewed statement with the charity filing.
- Official form or portal
- CPA-reviewed financial statement; Charity Registration / Renewal
Applies to: A charitable organization within the specified monetary-donations band and using solely unpaid fundraising personnel.
- Exactly $250,000 and exactly $750,000 are inside this statutory review tier when the unpaid-fundraiser condition is met.
- Missing the required review can make the filing deficient or expose the charity to registration action.
- Alabama audit and financial statements not yet confirmed
- Georgia audit and financial statements required
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Submit an audited financial statement prepared by an independent CPA using generally accepted accounting principles when monetary donations are in excess of $750,000 and fundraising is performed solely by unpaid persons.
- Deadline
- With the registration or renewal for the relevant period.
- Fee
- CPA audit fee varies; no separate state audit filing fee beyond the charity fee.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual/registration-cycle
- How to comply
- Obtain the audit and upload the audited statement with the charity filing.
- Official form or portal
- CPA-audited financial statement; Charity Registration / Renewal
Applies to: A charity receiving monetary donations in excess of $750,000 with fundraising functions carried on solely by unpaid persons.
- The operator is “in excess of $750,000”; exactly $750,000 is not in this high tier when the unpaid-fundraiser condition applies. Use GAAP; do not follow the portal’s cash-basis shorthand.
- Missing a required audit can make registration or renewal incomplete and subject the charity to enforcement.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 4 more
View official sources (5)
When fundraising functions are not carried on solely by unpaid persons, submit the statutory CPA audit regardless of monetary-donation amount; current controlling official sources require the audit financial statement to use generally accepted accounting principles.
- Deadline
- With the applicable registration or renewal for each period in which the condition applies.
- Fee
- CPA audit fee varies.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual/registration-cycle
- How to comply
- Obtain and submit the required audited financial statement.
- Official form or portal
- CPA-audited financial statement; Charity Registration / Renewal
Applies to: A charity using compensated persons to perform fundraising functions in a way that makes fundraising not solely unpaid.
- Classification of a service as a fundraising function can require fact-specific analysis, especially for modern platforms and vendors.
- Using the donation threshold alone can understate the financial-statement requirement.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 4 more
View official sources (5)
The Secretary of State may require additional financial information, including an audited GAAP statement, within the statutory band. This is discretionary, not an automatic audit for every charity in the range.
- Deadline
- When the Division makes the statutory request.
- Fee
- CPA cost varies; no separate state request fee stated.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Event-triggered
- How to comply
- Respond to the Division’s request by the stated deadline and supply the required financial information.
- Official form or portal
- Division request; audited financial statement if requested
Applies to: A charitable organization receiving more than $25,000 but less than $750,000 in monetary donations and falling within the Secretary of State’s statutory discretionary-review authority.
- Do not convert the discretionary authority into a fixed automatic tier.
- Failing to comply with a lawful information request can affect registration and enforcement.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
Apply §79-11-507’s monetary-donations metric, exact inclusive/exclusive endpoints, and controlling GAAP audit basis. Government grants are excluded from the portal’s monetary-donation calculation. The live portal’s “more than/less than” threshold shorthand and cash-basis wording do not override the statute, enacted clarification, and SOS GAAP clarification.
- Deadline
- Each financial reporting cycle.
- Fee
- No separate fee.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual/registration-cycle
- How to comply
- Calculate the statutory metric from the organization’s records and use the correct CPA tier.
- Official form or portal
- Charity Registration / Renewal financial section
Applies to: Charities determining Mississippi review/audit requirements.
- Other statutory fundraising-compensation and discretionary-audit branches must be evaluated separately.
- Using total revenue or the portal shorthand can misclassify exactly $250,000 or exactly $750,000.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 4 more
View official sources (5)
Maintain accurate solicitation and financial records in an auditable format for at least three years, including the records identified by the current rules.
- Deadline
- Continuously; at least three years for covered solicitation records.
- Fee
- No state recordkeeping fee.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Continuous
- How to comply
- Maintain the records at the organization’s offices or in an accessible auditable system and provide them when lawfully requested.
- Official form or portal
- Books and records; solicitation materials
Applies to: Registered charities and charities exempt from registration.
- Other tax, payroll, grant, donor-restriction, or corporate rules can require longer retention.
- Inadequate records can impair registration, audits, investigations, and defense of fundraising practices.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Mississippi Rule 2.08 addresses the charity’s internet-solicitation nexus, but the reviewed current official sources do not establish a universal modern classification based solely on platform use, custody, payment processing, or peer-to-peer functionality.
- Deadline
- Before launching a platform arrangement when the vendor’s role could fit a regulated fundraising classification.
- Fee
- Classification-dependent; no universal platform fee confirmed.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Event-triggered
- How to comply
- Review the vendor’s compensation, solicitation role, campaign control, custody, contracts, and Mississippi activity; obtain written Division guidance when material.
- Official form or portal
- Charities Division written-interpretation process
Applies to: Charities using crowdfunding platforms, peer-to-peer tools, payment processors, digital fundraising vendors, or platforms that may control contributions.
- Organization-owned donation pages remain subject to Rule 2.08; this unresolved fact concerns the vendor/platform classification, not whether internet solicitation can trigger charity registration.
- Misclassifying the vendor can omit professional-fundraising registration, bond, contract, campaign-reporting, or charity-registration duties.
Verification in progress. Safe approach: Digital solicitation can trigger Mississippi charity registration; separately review whether a paid platform/vendor performs a regulated fundraising function. Unresolved: How modern crowdfunding/payment/P2P platforms map to PFR, fundraising-counsel, solicitor, or custody classifications. Why the official evidence is insufficient: Current Act/rules define functions but not a platform-wide classification for modern models. Needed to resolve: Mississippi Secretary of State — Charities Division written interpretation or new rule. Risk if this is treated as settled: An invented classification could omit bonding/campaign duties or impose a nonexistent registration.
Last verified: 2026-08-07
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
Manage professional fundraising relationships
Applies only when the organization pays someone else to raise money, or runs a promotion with a commercial partner. Professional fund-raiser, fundraising counsel, professional solicitor and commercial co-venturer are four separate classifications with separate registrations, fees, bonds and filings, and choosing the wrong one omits real duties. A professional fund-raiser pays $250, keeps a $10,000 surety bond, and renews by June 30.
Register with the Charities Division before acting and obtain the certificate before conducting covered solicitation work.
- Deadline
- Before acting or soliciting as a professional fund-raiser.
- Fee
- $250 registration/renewal fee; bond addressed separately.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual registration
- How to comply
- File the Professional Fund-Raiser Application through the fund-raiser filing system.
- Official form or portal
- Professional Fund-Raiser Application for Registration
Applies to: A person or entity that meets Mississippi’s professional fund-raiser definition and will perform covered compensated fundraising services.
- Fundraising counsel and professional solicitors are separate classifications with different functions and requirements.
- Unregistered professional fundraising can expose the fundraiser and charity to enforcement and disrupt campaigns.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
The professional fund-raiser registration uses a $250 nonrefundable fee and a $10,000 bond or continuation notice and expires June 30 each year.
- Deadline
- Renew on or before June 30 each year.
- Fee
- $250 registration/renewal fee; $10,000 surety bond.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual
- How to comply
- File the annual Professional Fund-Raiser application and bond materials.
- Official form or portal
- Professional Fund-Raiser Application; surety bond
Applies to: A registered professional fund-raiser.
- Campaign-specific notices and reports remain separate from annual registration.
- Failure to renew or maintain the bond can leave the fundraiser unregistered for new or continuing solicitation.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Fundraising counsel is a separate regulated role. File its own application and contracts, pay the $250 nonrefundable fee, and renew on or before June 30.
- Deadline
- Before covered services; renew on or before June 30.
- Fee
- $250 registration/renewal fee.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual
- How to comply
- File the Fund-Raising Counsel application through the Charities fund-raiser system.
- Official form or portal
- Application for Registration of Fund-Raising Counsel
Applies to: A person or entity meeting the Mississippi fundraising-counsel definition.
- The professional fund-raiser’s $10,000 bond is not imported into fundraising counsel registration unless another rule separately applies.
- Operating without the required registration can expose the counsel and charity to enforcement.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Each professional solicitor must have a completed, attested registration on file before solicitation. Renew on or before June 30, and report termination of employment within 30 days.
- Deadline
- Before solicitation; renew by June 30; termination notice within 30 days.
- Fee
- No separate professional-solicitor filing fee is stated in the cited current rule; do not infer one.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Annual and event-triggered
- How to comply
- Submit the solicitor application with the professional-fundraiser registration or campaign notice as the rule permits.
- Official form or portal
- Professional Solicitor Application for Registration
Applies to: An individual meeting the professional-solicitor definition and soliciting for a professional fund-raiser.
- Professional solicitor is not synonymous with professional fund-raiser or fundraising counsel.
- Soliciting without a completed registration can violate the Act and affect the fundraiser’s campaign.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Use a written contract containing the statutory information and file it with the Charities Division at least 10 days before the professional services begin.
- Deadline
- At least 10 days before services under the contract begin.
- Fee
- No separate contract-filing fee stated.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Per contract
- How to comply
- Upload or submit the contract through the fund-raiser/charity filing workflow.
- Official form or portal
- Professional fundraising contract filing
Applies to: Charities and registered professional fund-raisers or fundraising counsel entering covered contracts.
- Commercial co-ventures have a separate seven-day promotion-notice rule.
- Late or missing contracts can make the professional relationship noncompliant and affect campaign authorization.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Before each campaign begins, file the campaign notice. File an amended notice within seven days after a change or modification to required information.
- Deadline
- Before campaign commencement; amendment within 7 days of change.
- Fee
- No separate campaign-notice fee stated in the cited rule.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Per campaign and event-triggered
- How to comply
- File the Solicitation Campaign Notice through the fund-raiser system.
- Official form or portal
- Solicitation Campaign Notice
Applies to: A professional fund-raiser beginning a solicitation campaign.
- Annual fundraiser registration does not replace the campaign notice.
- Starting without the notice or failing to update it can create campaign-level noncompliance.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
Report each campaign’s financial activity no more than 90 days after the campaign ends; for a campaign lasting more than one year, file annually on the anniversary of commencement.
- Deadline
- Within 90 days after campaign completion; annually on anniversary if campaign exceeds one year.
- Fee
- No separate report fee stated.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Per campaign
- How to comply
- File the Summary of Financial Activities of a Professional Fund-Raiser for a Solicitation Campaign.
- Official form or portal
- Summary of Financial Activities of a Professional Fund-Raiser
Applies to: A professional fund-raiser conducting a Mississippi, regional, or national campaign for a charitable organization.
- National/regional campaign reporting must include the financial information required by the rule; do not silently limit it to Mississippi-only totals when the rule says otherwise.
- Late or missing campaign reports can violate the fundraiser reporting rules and impair charity oversight.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
Deposit the entire amount of each contribution into an account in the charitable organization’s name at a federally insured financial institution under the charity’s control within the statutory two-day period.
- Deadline
- Within 2 days after receipt as provided by the Act.
- Fee
- No state deposit fee.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Per contribution
- How to comply
- Use the charity-controlled account and retain deposit records.
- Official form or portal
- Campaign bank account records
Applies to: A professional fund-raiser receiving contributions for a charitable organization.
- Contract compensation should not be netted from contributions contrary to the statutory deposit rule.
- Late or diverted deposits can create serious fiduciary and fundraising-law exposure.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
Send the termination request within 30 days after ceasing Mississippi activity. Professional fund-raisers and counsel must preserve the campaign/contract records required by the rules for at least three years.
- Deadline
- Termination notice within 30 days; record retention at least 3 years.
- Fee
- No termination fee stated.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Event-triggered and continuous retention
- How to comply
- Submit the termination letter and preserve records for inspection.
- Official form or portal
- Termination letter; campaign and contract records
Applies to: Registered professional fund-raisers and fundraising counsel ending Mississippi activity; professional fund-raisers maintaining campaign records.
- Professional-solicitor employment termination has its own 30-day notice rule.
- Failure to terminate or retain records can leave inaccurate registration status and impair investigations or audits.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
File notice and the contract no less than seven days before the promotion. For a promotion of one year or less, file the financial accounting within 30 days after conclusion; for longer promotions, file annual accounting within 30 days after each anniversary plus a final accounting within 30 days after conclusion.
- Deadline
- Notice at least 7 days before start; accounting within 30 days after conclusion or anniversary as applicable.
- Fee
- No separate fee stated in the cited current rule.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Per promotion
- How to comply
- File through the Co-Venturer filing workflow.
- Official form or portal
- Commercial Co-Venturer Notice; financial accounting
Applies to: A commercial co-venturer conducting a charitable sales promotion for a Mississippi charitable organization.
- A commercial co-venturer cannot perform services on behalf of an unregistered charity under the current rule; it is distinct from a professional fund-raiser.
- Failure to notify or account can violate the Charities Act and jeopardize the promotion.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 1 more
View official sources (2)
Confirm the charity’s own Mississippi registration or exemption posture before paid fundraising begins; professional registrations do not cure an unregistered charity’s solicitation status.
- Deadline
- Before the paid fundraising or charitable sales promotion begins.
- Fee
- No separate verification fee.
- Responsible party
- Mississippi Secretary of State — Charities Division
- Frequency
- Per engagement
- How to comply
- Check the Charity Search and maintain the current charity certificate and professional registrations/contracts.
- Official form or portal
- Charity Search; professional fundraising filing system
Applies to: Charities engaging professional fund-raisers, fundraising counsel, professional solicitors, or commercial co-venturers.
- Different professional classifications retain their own fees, bonds, notices, and reports.
- Using registered professionals for an unregistered charity can still violate the Act and expose both sides to enforcement.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Handle taxes and property
Several different tax decisions live here and none of them follows from another. Federal section 501(c)(3) recognition is not a blanket Mississippi sales or use tax purchase exemption, and only the specific exemptions the statute and current guidance support may be used. Taxable retail sales need a permit and collection whatever the organization's exempt status. Property tax rests on constitutional and statutory charitable-use criteria and is administered by the county, and mixed, leased, vacant and business-personal property remains an open question that the county assessor has to answer.
Federal recognition does not itself answer every Mississippi tax question. Evaluate state income/franchise filing, sales/use tax, property tax, withholding, and activity taxes under their own rules.
- Deadline
- At tax-account setup and whenever activities or exemption status change.
- Fee
- No separate fee for the classification analysis.
- Responsible party
- Mississippi Department of Revenue; Internal Revenue Service
- Frequency
- Continuous and event-triggered
- How to comply
- Use DOR tax registration and return systems that apply to the organization’s actual activities.
- Official form or portal
- TAP; applicable Mississippi tax return
Applies to: Mississippi nonprofit corporations seeking or holding federal tax-exempt status.
- Federal exemption remains relevant where Mississippi law expressly incorporates federal status.
- Assuming one exemption covers all taxes can cause missed registrations, returns, tax, or exemption applications.
- Tennessee state income tax exemption required
- Michigan state income tax exemption required in some cases
Last verified: 2026-08-07
Official sources: Internal Revenue Service and 3 more
View official sources (4)
Current Mississippi corporate income-tax instructions require an exempt organization to file the state corporate return when it has unrelated business taxable income reportable to Mississippi.
- Deadline
- By the due date for the applicable Mississippi corporate return for the tax year.
- Fee
- Tax due depends on taxable income; no separate filing fee stated here.
- Filing agency
- Mississippi Department of Revenue
- Frequency
- Annual when triggered
- How to comply
- File through the DOR corporate income-tax process/TAP as applicable.
- Official form or portal
- Mississippi Corporate Income and Franchise Tax Return
Applies to: A federally exempt organization with Mississippi-source or Mississippi-taxable unrelated business taxable income.
- Federal Form 990-T does not replace the Mississippi return.
- Failure to report state-taxable unrelated business income can create tax, interest, and penalty exposure.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 2 more
View official sources (3)
Use Mississippi DOR’s Taxpayer Access Point to register only the tax accounts the organization’s activities require.
- Deadline
- Before the first taxable transaction, payroll, or filing obligation for the relevant account.
- Fee
- No fee for a Mississippi sales-tax permit; other taxes may have activity-specific charges.
- Filing agency
- Mississippi Department of Revenue
- Frequency
- Initial and event-triggered
- How to comply
- Register through TAP and retain account numbers and filing access.
- Official form or portal
- Taxpayer Access Point (TAP)
Applies to: A nonprofit with sales/use, withholding, corporate tax, or another Mississippi DOR account obligation.
- Federal EIN and federal §501(c)(3) recognition do not substitute for state tax-account registration.
- Operating without a required tax account can cause delinquent returns, tax, interest, and penalties.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 3 more
View official sources (4)
Mississippi DOR states that nonprofit organizations are generally subject to sales and use tax unless a specific statutory exemption applies. Federal §501(c)(3) status alone is not a blanket Mississippi purchase exemption.
- Deadline
- At each purchase or exemption claim.
- Fee
- No general nonprofit exemption-certificate fee.
- Responsible party
- Mississippi Department of Revenue
- Frequency
- Continuous
- How to comply
- Pay tax unless the transaction or organization fits a specific Mississippi exemption and satisfy any required documentation.
- Official form or portal
- DOR Sales Tax Exemptions; Use Tax guidance
Applies to: Ordinary Mississippi charitable nonprofits purchasing taxable goods or services.
- Schools, hospitals, churches, foster-care programs, rehabilitation programs, and other named categories must be applied only to their actual statutory scope.
- Unsupported exemption claims can create tax, interest, penalty, and vendor documentation problems.
- Alabama sales tax when you buy required
- Michigan sales tax when you buy required in some cases
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 2 more
View official sources (3)
Check the current DOR exemption list and underlying statute for the exact category, purchaser, seller, item, and documentation conditions before treating a transaction as exempt.
- Deadline
- Before making or claiming the exempt transaction.
- Fee
- No universal exemption fee stated.
- Responsible party
- Mississippi Department of Revenue
- Frequency
- Per transaction or exemption status
- How to comply
- Provide the documentation required for the specific statutory exemption; otherwise pay or collect tax.
- Official form or portal
- DOR Sales Tax Exemptions
Applies to: A nonprofit whose purchases or transactions may fit a named statutory exemption.
- An exemption for purchases by a qualifying school or other named entity does not automatically exempt its sales or unrelated transactions.
- Generalizing a category-specific exemption can produce underpayment and audit exposure.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 2 more
View official sources (3)
Nonprofit status does not automatically exempt the organization’s retail sales. Register for sales tax and collect/remit tax when the sale is taxable and no transaction-specific exemption applies.
- Deadline
- Register before taxable sales begin; file returns on the assigned frequency.
- Fee
- Sales-tax permit: no fee.
- Filing agency
- Mississippi Department of Revenue
- Frequency
- Continuous and periodic
- How to comply
- Register through TAP, collect the correct tax, file returns, and maintain sales records.
- Official form or portal
- Sales Tax Permit; TAP
Applies to: A nonprofit selling tangible personal property or taxable services in Mississippi.
- Occasional, admission, school, church, fundraising, and other special exemptions must be supported by the exact statute and should not be assumed.
- Unregistered taxable sales can create back tax, penalties, interest, and collection liability.
- Arkansas sales tax when you sell required in some cases
- Kentucky sales tax when you sell required
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 3 more
View official sources (4)
Pay Mississippi use tax when required on taxable purchases on which sales tax was not paid, and use resale treatment only for purchases actually held for taxable resale under the state rules.
- Deadline
- With the applicable use-tax or sales-tax return for the purchase period.
- Fee
- Tax amount depends on the transaction; no separate permit fee stated for ordinary use-tax reporting.
- Filing agency
- Mississippi Department of Revenue
- Frequency
- Periodic
- How to comply
- Report through TAP and retain invoices, exemption/resale documentation, and tax records.
- Official form or portal
- TAP; Use Tax guidance
Applies to: A nonprofit buying taxable items without Mississippi sales tax or buying items for resale.
- A nonprofit’s exempt purchase in one category does not automatically make later retail sales exempt.
- Misusing resale or failing to self-assess use tax can produce tax and penalty exposure.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 2 more
View official sources (3)
Mississippi sales-tax rates can include local or activity-specific additions. Apply the current rate table and any specific exemption limits instead of assuming a statewide base rate is the entire liability.
- Deadline
- At each taxable transaction.
- Fee
- Tax rate varies by transaction and locality.
- Responsible party
- Mississippi Department of Revenue; applicable local government
- Frequency
- Continuous
- How to comply
- Use the current DOR rate table and local authority where a local component applies.
- Official form or portal
- DOR Sales Tax Rates
Applies to: A nonprofit making taxable sales or purchases in a locality or activity subject to an additional sales-tax component.
- Local tax does not convert one city’s procedure into a statewide nonprofit rule.
- Using the wrong combined rate can create undercollection or overcollection.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 1 more
View official sources (2)
Mississippi property is taxable unless a specific exemption applies. The nonprofit must establish the statutory charitable or other exempt ownership/use criteria and follow the county assessment/exemption process.
- Deadline
- By the locally applicable exemption/assessment deadline and whenever use or ownership changes.
- Fee
- Local application or assessment fees, if any, vary; no universal state fee confirmed.
- Filing agency
- County tax assessor and county Board of Supervisors
- Responsible party
- County tax assessor and county Board of Supervisors; Mississippi Department of Revenue
- Frequency
- Initial and as locally required
- How to comply
- Apply through the county tax assessor/Board process and maintain evidence of ownership and qualifying use.
- Official form or portal
- County property-tax exemption/assessment process
Applies to: A nonprofit owning real or personal property for which it seeks ad valorem tax exemption.
- Federal §501(c)(3) recognition is evidence of federal status but is not by itself the Mississippi property-tax decision.
- Failure to establish exemption can leave the property taxable and delinquent.
- Tennessee property tax exemption required
- Maryland property tax exemption required
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 2 more
View official sources (3)
State law supplies exemption criteria, but administration is county-based. Obtain the actual assessor’s current charitable-property procedure rather than importing a homestead or another county’s deadline.
- Deadline
- Local deadline; confirm for the property’s county.
- Fee
- Varies locally; no universal fee confirmed.
- Filing agency
- County tax assessor and county Board of Supervisors
- Responsible party
- County tax assessor and Board of Supervisors
- Frequency
- Initial and as locally required
- How to comply
- Contact the county assessor and file the county-required exemption/assessment documentation.
- Official form or portal
- County assessor exemption process
Applies to: A nonprofit seeking or maintaining property-tax exemption in a Mississippi county.
- The DeSoto County source is used only to demonstrate local assessment administration; its homestead dates are not treated as charitable-exemption deadlines.
- Using the wrong county form or deadline can result in taxation for the year.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 1 more
View official sources (2)
Current state guidance confirms that exemptions are specific and locally administered, but the reviewed official sources do not establish one uniform statewide operational rule for all mixed-use, leasing, vacancy, and business-personal-property combinations.
- Deadline
- Before claiming exemption or changing use/lease status.
- Fee
- Varies locally.
- Responsible party
- County tax assessor and Board of Supervisors; Mississippi Department of Revenue
- Frequency
- Event-triggered and annual/local as applicable
- How to comply
- Obtain the county assessor’s written treatment for the actual ownership and use pattern.
- Official form or portal
- County assessor exemption process
Applies to: A nonprofit with mixed-use, leased, partially commercial, vacant, or business-personal property.
- State statutory standards still control; local administration cannot expand the exemption beyond state law.
- An overbroad exemption statement can produce unexpected tax, penalties, or loss of exemption on part or all of the property.
Verification in progress. Safe approach: Confirm mixed, leased, vacant, or personal-property exemption treatment with the county assessor before relying on exemption. Unresolved: Uniform treatment of mixed-use, leased, vacant, and business-personal property. Why the official evidence is insufficient: State criteria are locally administered and current sources do not resolve every use/lease combination statewide. Needed to resolve: County assessor/Board of Supervisors plus controlling current Mississippi Code. Risk if this is treated as settled: Overbroad exemption wording could materially understate ad valorem tax.
Last verified: 2026-08-07
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Mississippi Department of Revenue and 1 more
View official sources (2)
File final returns and close the applicable DOR accounts through TAP or the current DOR closure process rather than assuming corporate dissolution automatically closes tax accounts.
- Deadline
- At cessation of the relevant taxable activity and with final returns.
- Fee
- No separate universal closure fee stated.
- Filing agency
- Mississippi Department of Revenue
- Frequency
- One time per account
- How to comply
- Use TAP/account correspondence to mark final returns and close the tax account.
- Official form or portal
- TAP
Applies to: A nonprofit ending sales, withholding, corporate-tax, or other DOR-account activity.
- Corporate, charity, UI, local, gaming, and alcohol closures remain separate.
- Open accounts can continue generating filing notices, estimated liabilities, and delinquency issues.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 3 more
View official sources (4)
Register and operate as an employer
Each employer system opens on its own trigger and they do not arrive together. Withholding registration comes before wages subject to Mississippi withholding. A section 501(c)(3) employer reaches unemployment liability at four or more workers in each of 20 different calendar weeks, which is a nonprofit-specific test rather than the ordinary one. Workers' compensation is separate again, with a general threshold of five employees regularly employed. The nonprofit-specific workers' compensation exclusion and voluntary election is an open question, so the general threshold is the only settled starting point.
Register the withholding account through TAP before payroll and withhold/remit Mississippi income tax as required.
- Deadline
- Before the first payroll requiring Mississippi withholding.
- Fee
- No separate withholding registration fee stated.
- Filing agency
- Mississippi Department of Revenue
- Frequency
- Initial and periodic
- How to comply
- Register and file through TAP.
- Official form or portal
- Mississippi Withholding Tax account; TAP
Applies to: A nonprofit hiring employees whose wages are subject to Mississippi withholding.
- Worker classification and interstate payroll facts can change the withholding result.
- Failure to register, withhold, or remit can create employer tax, penalty, and interest liability.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 2 more
View official sources (3)
File withholding returns on the DOR-assigned frequency; periodic returns are generally due on the 15th day following the reporting period, and submit required annual W-2/information reporting under the current year instructions.
- Deadline
- Periodic return: 15th day after the assigned period; annual wage/information filing under current-year instructions.
- Fee
- No filing fee; tax due depends on payroll.
- Filing agency
- Mississippi Department of Revenue
- Frequency
- Periodic and annual
- How to comply
- File electronically through TAP or the current DOR wage-statement method.
- Official form or portal
- TAP; current Withholding forms/instructions
Applies to: A nonprofit employer with a Mississippi withholding account.
- Filing frequency varies by account; do not force one monthly/quarterly cadence for every employer.
- Late payroll filings can cause penalties, interest, notices, and employee wage-record problems.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue and 2 more
View official sources (3)
Unemployment-tax liability attaches under the nonprofit rule when the organization employs four or more workers in some portion of a day in each of 20 different calendar weeks in the calendar year.
- Deadline
- When the four-worker/20-week test is met.
- Fee
- Contribution or reimbursement cost depends on the financing method and payroll.
- Filing agency
- Mississippi Department of Employment Security
- Frequency
- Continuous coverage monitoring
- How to comply
- Register with MDES when liability arises and select the permitted financing treatment.
- Official form or portal
- MDES employer registration
Applies to: An organization described in IRC §501(c)(3) employing workers in Mississippi.
- Use this special nonprofit test separately from commercial-employer wage triggers and statutory employment exclusions.
- Failing to register after liability attaches can create assessments, interest, penalties, and benefit-charge issues.
- Louisiana unemployment insurance required in some cases
- Tennessee unemployment insurance required
Last verified: 2026-08-07
Official sources: Mississippi Department of Employment Security and 1 more
View official sources (2)
Create the MDES employer account when liability attaches and report identifying and employment information required by the agency.
- Deadline
- Promptly when liability attaches; do not wait until the first quarterly report is overdue.
- Fee
- No separate registration fee stated.
- Filing agency
- Mississippi Department of Employment Security
- Frequency
- Initial
- How to comply
- Use the current MDES employer-registration process.
- Official form or portal
- MDES employer registration
Applies to: A nonprofit that meets the Mississippi unemployment liability test or otherwise becomes subject.
- Successor/acquisition or voluntary-coverage facts can alter subjectivity.
- Late registration can cause retroactive contributions or reimbursement charges and penalties.
Last verified: 2026-08-07
Official sources: Mississippi Department of Employment Security and 1 more
View official sources (2)
The state unemployment law permits qualifying nonprofit employers to reimburse benefits instead of paying regular contributions. The current official law compilation states the election must be filed within 30 days after the subjectivity determination for a newly subject employer.
- Deadline
- Within 30 days after the subjectivity determination for the initial election; later changes follow the statutory timing.
- Fee
- Reimbursement amount depends on benefit charges; no election filing fee stated.
- Filing agency
- Mississippi Department of Employment Security
- Frequency
- Election and later changes as permitted
- How to comply
- File the election in writing or through the current MDES method and maintain any required security or payment arrangements.
- Official form or portal
- MDES reimbursement election
Applies to: A §501(c)(3) nonprofit that becomes subject to Mississippi unemployment law and is eligible to elect reimbursement in lieu of regular contributions.
- The official law compilation is dated 2024 and therefore is retained as needs_recheck; confirm later-election/change deadlines in the current MDES workflow.
- Missing the election window can leave the nonprofit on the contributory method for the applicable period.
Last verified: 2026-08-07
Official sources: Mississippi Department of Employment Security and 1 more
View official sources (2)
File the quarterly wage and tax/reimbursement report for each calendar quarter by the published MDES due dates.
- Deadline
- Q1 April 30; Q2 July 31; Q3 October 31; Q4 January 31.
- Fee
- Contributions or reimbursements vary; no separate report filing fee stated.
- Filing agency
- Mississippi Department of Employment Security
- Frequency
- Quarterly
- How to comply
- File through the current MDES employer reporting system.
- Official form or portal
- MDES Quarterly Report
Applies to: A Mississippi employer with an active MDES unemployment account.
- Weekend/holiday processing should follow current MDES instructions.
- Late reports and payments can create penalties, interest, estimates, and benefit-account problems.
Last verified: 2026-08-07
Official sources: Mississippi Department of Employment Security and 1 more
View official sources (2)
Do not assume corporate dissolution closes the unemployment account. Complete final wage reports and notify MDES of cessation through the current account-closure process.
- Deadline
- At cessation and with the final required quarterly report.
- Fee
- No closure fee stated.
- Filing agency
- Mississippi Department of Employment Security
- Frequency
- One time
- How to comply
- Use the MDES employer-account closure/change method and file final reports.
- Official form or portal
- MDES employer account
Applies to: A nonprofit employer closing or ending Mississippi employment.
- Coverage termination and benefit-charge obligations can survive the last payroll.
- An open account can continue generating quarterly filing duties and estimated assessments.
Last verified: 2026-08-07
Official sources: Mississippi Department of Employment Security and 1 more
View official sources (2)
Report required newly hired or rehired employees and covered independent contractors to the Mississippi State Directory of New Hires within 15 days.
- Deadline
- Within 15 days after the reportable hire or engagement.
- Fee
- No filing fee stated.
- Filing agency
- Mississippi Department of Human Services
- Frequency
- Per hire/engagement
- How to comply
- Report through the state-designated new-hire reporting service using its accepted electronic or other methods.
- Official form or portal
- Mississippi State Directory of New Hires
Applies to: Mississippi employers and payors covered by the state new-hire reporting law.
- Multistate employers may use the federal multistate reporting option if eligible and properly registered.
- Failure can produce statutory penalties; intentional conspiracy can increase the penalty.
Last verified: 2026-08-07
Official source: Mississippi Department of Human Services — Employers — New Hire Reporting
View official source
Mississippi requires covered employers to participate in the federal E-Verify program for new hires under the state employment-protection law.
- Deadline
- With covered new hires, after Form I-9 and within the federal/state E-Verify process timing.
- Fee
- No state filing fee; E-Verify itself is a federal service.
- Responsible party
- Mississippi Department of Employment Security
- Frequency
- Per hire
- How to comply
- Enroll and use E-Verify according to the official program instructions.
- Official form or portal
- E-Verify
Applies to: Mississippi employers subject to the Mississippi Employment Protection Act.
- Apply federal I-9/E-Verify procedural rules and any statutory exemptions accurately.
- Noncompliance can trigger state-law sanctions in addition to federal employment-verification consequences.
Last verified: 2026-08-07
Official source: Mississippi Department of Employment Security — E-Verify Program
View official source
The general coverage rule applies to employers with five or more employees regularly employed in the same business or establishment, subject to statutory exclusions and elections.
- Deadline
- Before reaching five regularly employed workers and whenever headcount changes.
- Fee
- Insurance premium varies; no state coverage-registration fee stated.
- Responsible party
- Mississippi Workers’ Compensation Commission
- Frequency
- Continuous
- How to comply
- Obtain workers’ compensation insurance or qualify for self-insurance when coverage is required.
- Official form or portal
- Workers’ compensation insurance / self-insurance authorization
Applies to: Mississippi employers generally subject to the Workers’ Compensation Act.
- Nonprofit charitable, religious, fraternal, and cultural employment has a separate statutory exclusion/election issue addressed in MS-F089.
- An employer required to secure coverage but failing to do so can face statutory penalties and direct liability.
- Tennessee workers compensation required
- Hawaii workers compensation required
Last verified: 2026-08-07
Official sources: Mississippi Workers' Compensation Commission and 2 more
View official sources (3)
Older official Commission materials state that employees of nonprofit charitable, religious, fraternal, or cultural organizations are excluded unless the employer elects coverage, but a current 2026 Commission plain-language source reproducing the exact scope and election mechanics was not located.
- Deadline
- Before deciding that workers are excluded or electing voluntary coverage.
- Fee
- Insurance cost varies.
- Responsible party
- Mississippi Workers’ Compensation Commission
- Frequency
- Continuous and event-triggered
- How to comply
- Confirm the current §71-3-5 text and election/insurance procedure with the Commission or carrier before relying on the exclusion.
- Official form or portal
- Workers’ compensation coverage election / insurance
Applies to: A charitable, religious, fraternal, or cultural nonprofit employer in Mississippi.
- Volunteers, contractors, and specialized employment categories require separate status analysis.
- Wrongly assuming exclusion can leave workers and the nonprofit without required coverage; wrongly assuming coverage can distort costs and reporting.
Verification in progress. Safe approach: Mississippi has a nonprofit-specific workers’ compensation exclusion in official Commission materials; confirm current §71-3-5 scope and any voluntary election before relying on it. Unresolved: Current scope of nonprofit charitable/religious/fraternal/cultural workers’ compensation exclusion and voluntary election. Why the official evidence is insufficient: Clear Commission guidance located is dated 2013; current rules do not restate the complete exclusion in a current plain-language source. Needed to resolve: Mississippi Workers’ Compensation Commission current guidance or current official Code text. Risk if this is treated as settled: Using only the five-employee general trigger could materially misstate coverage for an ordinary charity.
Last verified: 2026-08-07
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Mississippi Workers' Compensation Commission and 2 more
View official sources (3)
Maintain the required insurance/self-insurance arrangement, satisfy Commission proof/posting duties, and report covered injuries and deaths on the applicable forms and timelines.
- Deadline
- Coverage before covered employment; injury reporting as required after an incident.
- Fee
- Insurance/self-insurance cost varies.
- Filing agency
- Mississippi Workers’ Compensation Commission
- Frequency
- Continuous and event-triggered
- How to comply
- Use the Commission’s insurance, employer notice, and injury-reporting forms/workflows.
- Official form or portal
- MWCC employer/claims forms
Applies to: A Mississippi nonprofit with workers covered by the Workers’ Compensation Act or that has validly elected coverage.
- The nonprofit-specific exclusion question must be resolved first when it applies.
- Failure to secure or administer required coverage can produce penalties, direct liability, and claims-processing problems.
Last verified: 2026-08-07
Official sources: Mississippi Workers' Compensation Commission and 1 more
View official sources (2)
Conduct gaming, alcohol, and fundraising events
Applies only when the organization runs bingo or a raffle, or serves or auctions alcohol at an event. Bingo is licensed by the Mississippi Gaming Commission and raffles rest on separate statutory authority, so a bingo licence does not authorize a raffle and neither reaches other gambling formats. The Class 1 nonprofit temporary permit and the charitable-auction permit are two separate alcohol permits. Two entries here are open questions: online raffle ticketing, and the wet or dry status and local approval for the actual event location.
A qualifying charitable organization generally must document at least three years of charitable activity in Mississippi before licensure, subject to the Commission’s good-cause waiver authority.
- Deadline
- Before applying for a charitable-bingo license.
- Fee
- No separate eligibility-screening fee.
- Responsible party
- Mississippi Gaming Commission
- Frequency
- Initial/renewal
- How to comply
- Document eligibility in the Commission’s charitable-bingo license application.
- Official form or portal
- Charitable Bingo License Application
Applies to: Organizations seeking to conduct licensed charitable bingo in Mississippi.
- Eligibility, location, management, membership, and prize restrictions must all be satisfied; a waiver is not automatic.
- An ineligible organization cannot lawfully conduct licensed charitable bingo.
Last verified: 2026-08-07
Official sources: Mississippi Gaming Commission and 3 more
View official sources (4)
Apply to the Mississippi Gaming Commission and do not conduct bingo before the license is issued. Current Commission materials state a $50 organization-license fee and permit an organizational license term of up to three years.
- Deadline
- Before conducting bingo; renew before expiration.
- Fee
- $50 organization-license fee.
- Filing agency
- Mississippi Gaming Commission
- Frequency
- Up to three-year license term
- How to comply
- Submit the current Charitable Bingo License Application and required attachments.
- Official form or portal
- Charitable Bingo License Application
Applies to: An eligible charitable organization conducting regular charitable bingo.
- One organization/license/location and operational restrictions apply under Part 10; vendors/operators can have separate requirements.
- Unlicensed bingo can violate Mississippi gambling law and jeopardize the organization and participants.
Last verified: 2026-08-07
Official sources: Mississippi Gaming Commission and 3 more
View official sources (4)
The limited license is for no more than two bingo sessions annually, with prizes not exceeding $15,000 in a day, and is restricted to traditional called bingo rather than pull-tabs/electronic games.
- Deadline
- Before the limited bingo event; comply with the annual session and daily prize limits.
- Fee
- $50.
- Filing agency
- Mississippi Gaming Commission
- Frequency
- Per limited license/year
- How to comply
- Use the Commission’s limited charitable-bingo application and event records.
- Official form or portal
- Limited Charitable Bingo License
Applies to: An eligible charitable organization choosing Mississippi’s limited charitable-bingo license.
- Other bingo/gaming formats require the applicable full license or are not authorized merely by the limited license.
- Exceeding the limited-license activity or prize scope can make the activity unlicensed or noncompliant.
Last verified: 2026-08-07
Official sources: Mississippi Gaming Commission and 2 more
View official sources (3)
Submit the Commission’s monthly financial/activity report by the 15th of the following month; if the 15th falls on a weekend or holiday, follow the Commission’s next-business-day rule.
- Deadline
- 15th day of the following month; next business day when the Commission rule applies.
- Fee
- No separate report filing fee stated.
- Filing agency
- Mississippi Gaming Commission
- Frequency
- Monthly
- How to comply
- File the current charitable-bingo monthly report through the Commission’s required method.
- Official form or portal
- Charitable Bingo Monthly Report
Applies to: Licensed Mississippi charitable-bingo organizations.
- Reporting can be required even when no gaming activity occurred during the month.
- Late or missing reports can lead to compliance action against the gaming license.
Last verified: 2026-08-07
Official sources: Mississippi Gaming Commission and 1 more
View official sources (2)
Mississippi law separately permits qualifying nonprofit raffles subject to the statutory conditions and charitable use of proceeds. Analyze the raffle rule on its own; a charitable-bingo license is not the legal basis for a raffle.
- Deadline
- Before conducting the raffle.
- Fee
- No universal raffle license fee confirmed in the reviewed Commission materials.
- Responsible party
- Mississippi Gaming Commission; Mississippi law-enforcement authorities as applicable
- Frequency
- Per raffle/activity
- How to comply
- Confirm statutory eligibility and current Commission/agency guidance before ticket sales or drawing.
- Official form or portal
- Mississippi Gaming Commission charitable-gaming guidance
Applies to: Eligible nonprofit civic, educational, wildlife-conservation, or religious organizations considering a raffle.
- Eligibility, ticketing, prize, location, and local/federal tax issues can differ from bingo.
- An unauthorized raffle can constitute unlawful gambling.
Last verified: 2026-08-07
Official sources: Mississippi Gaming Commission and 2 more
View official sources (3)
Screen the exact activity under Mississippi gambling statutes and Gaming Commission rules. Authorization for one charitable format does not create a blanket nonprofit gambling exemption.
- Deadline
- Before advertising, selling entries, or conducting the activity.
- Fee
- Fee depends on the authorized license or permit, if any.
- Responsible party
- Mississippi Gaming Commission
- Frequency
- Per activity
- How to comply
- Obtain the exact Commission license/approval or do not conduct the activity.
- Official form or portal
- Activity-specific charitable-gaming form
Applies to: A nonprofit considering a gaming activity other than the precise bingo or raffle activity authorized by law.
- Pull-tabs/electronic bingo can be regulated within licensed bingo; raffles use separate statutory authority.
- Unlicensed gambling can carry criminal, regulatory, tax, and charitable-asset consequences.
Last verified: 2026-08-07
Official sources: Mississippi Gaming Commission and 2 more
View official sources (3)
The reviewed current Mississippi Gaming Commission sources identify authorized bingo and raffle systems but do not establish one clear statewide rule for online raffle ticket sales or remote electronic raffle entry.
- Deadline
- Before offering online/electronic raffle participation.
- Fee
- Not established.
- Responsible party
- Mississippi Gaming Commission
- Frequency
- Per activity
- How to comply
- Obtain current Commission guidance for the proposed technology and transaction flow.
- Official form or portal
- Mississippi Gaming Commission written guidance
Applies to: A nonprofit considering internet raffle ticket sales, electronic payments tied to raffle entries, or remote/electronic raffle mechanics.
- Electronic bingo rules do not automatically answer electronic raffle-ticket treatment.
- An incorrect public answer could cause unlawful gambling or unnecessarily prohibit a lawful fundraising method.
Verification in progress. Safe approach: Raffles are a separate Mississippi charitable-gaming activity; confirm any online ticketing/electronic-payment method with the Gaming Commission before launch. Unresolved: Online raffle-ticket sales, electronic entry payments, and remote raffle mechanics. Why the official evidence is insufficient: Current Gaming Commission sources do not state a universal online-raffle rule. Needed to resolve: Mississippi Gaming Commission rule, FAQ, or written interpretation. Risk if this is treated as settled: A categorical yes/no could facilitate unlawful gaming or unnecessarily block lawful fundraising.
Last verified: 2026-08-07
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Mississippi Gaming Commission and 3 more
View official sources (4)
Mississippi ABC provides a Class 1 temporary permit for qualifying nonprofit civic or charitable organizations. The current DOR permit schedule lists the temporary nonprofit charity/civic permit at $35.
- Deadline
- Before the event, within the application lead time required by the current ABC form/workflow.
- Fee
- $35.
- Filing agency
- Mississippi Department of Revenue, Alcoholic Beverage Control
- Responsible party
- Mississippi Department of Revenue — Alcoholic Beverage Control
- Frequency
- Per event
- How to comply
- Submit the current Class I Temporary Permit application with required event/location documentation.
- Official form or portal
- Class I Temporary Permit — Nonprofit Civic or Charitable Organization
Applies to: A bona fide nonprofit civic or charitable organization holding a qualifying one-day event at which alcoholic beverages will be possessed, served, or sold within the permit scope.
- Permit availability depends on event, location, local-option status, product, seller/caterer role, and other statutory conditions.
- Serving or selling alcohol without the required authority can result in ABC enforcement and local-law violations.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue — Alcoholic Beverage Control and 2 more
View official sources (3)
The charitable-auction permit is separate from the Class 1 nonprofit event permit. DOR’s current permit schedule lists the Temporary Permit for Charitable Auction at $35.
- Deadline
- Before the auction under the current ABC application requirements.
- Fee
- $35.
- Filing agency
- Mississippi Department of Revenue, Alcoholic Beverage Control
- Responsible party
- Mississippi Department of Revenue — Alcoholic Beverage Control
- Frequency
- Per auction/event
- How to comply
- Apply through ABC using the current charitable-auction permit process.
- Official form or portal
- Temporary Permit for Charitable Auction
Applies to: A qualifying charitable organization conducting an alcoholic-beverage auction within Mississippi ABC law.
- Wine-auction or donated-alcohol rules do not automatically authorize general event alcohol service.
- Conducting an alcohol auction without the correct permit can create alcohol-law and tax violations.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue — Alcoholic Beverage Control and 1 more
View official sources (2)
Effective July 1, 2026, Mississippi law provides the enacted tax/markup/charge relief for qualifying wine donations within the statutory annual limit of up to 10 cases. Preserve the donor, recipient, product, annual limit, and statutory scope.
- Deadline
- Current from July 1, 2026; apply at each qualifying donation and annual limit calculation.
- Fee
- Statutory tax/markup/charge relief applies within the enacted scope; no separate donation filing fee stated.
- Responsible party
- Mississippi Department of Revenue — Alcoholic Beverage Control
- Frequency
- Per donation and annual
- How to comply
- Follow ABC documentation and permit rules for the qualifying donated wine.
- Official form or portal
- ABC permittee records / event permit as separately applicable
Applies to: A qualifying permit holder donating wine to an eligible §501(c)(3) organization under the 2026 legislation.
- The law does not itself eliminate a nonprofit event permit, auction permit, or local-option restriction.
- Using the relief outside its scope can create alcohol-tax, markup, or licensing liability.
Last verified: 2026-08-07
Official sources: Mississippi Legislature and 1 more
View official sources (2)
Determine the required ABC permit and seller/caterer authority based on the actual event. Donation status or charitable use of proceeds does not itself authorize possession, service, sale, or auction outside the permit system.
- Deadline
- Before acquiring, possessing, serving, selling, or auctioning alcohol for the event.
- Fee
- Permit fee depends on the applicable permit; Class 1 and charitable-auction permits are $35 under the current list.
- Responsible party
- Mississippi Department of Revenue — Alcoholic Beverage Control
- Frequency
- Per event
- How to comply
- Use the applicable ABC permit and lawful acquisition/possession chain.
- Official form or portal
- ABC permit application
Applies to: Nonprofit events using donated alcohol or devoting proceeds to charitable purposes.
- The 2026 donated-wine relief changes specified taxes/charges, not the underlying permit decision.
- Unpermitted alcohol activity can result in ABC enforcement and jeopardize the event.
Last verified: 2026-08-07
Official sources: Mississippi Department of Revenue — Alcoholic Beverage Control and 3 more
View official sources (4)
Mississippi’s alcohol system includes local-option geography and location conditions. A state ABC permit does not by itself establish that every proposed locality/premises may host the event.
- Deadline
- Before selecting the event location and before submitting/using the permit.
- Fee
- Varies by local and state permit posture.
- Responsible party
- Mississippi Department of Revenue — Alcoholic Beverage Control; applicable local government
- Frequency
- Per event/location
- How to comply
- Confirm current ABC local-option status and any local approvals for the exact premises.
- Official form or portal
- ABC local-option / permit process; local approval if applicable
Applies to: A nonprofit event in a Mississippi locality where alcohol local-option or premises restrictions may affect the proposed activity.
- Do not infer one municipality’s wet/dry status statewide.
- Assuming statewide location authorization can cause cancellation, enforcement, or unlawful alcohol service.
Verification in progress. Safe approach: Confirm the event location’s current ABC local-option status and any local approval before relying on the state permit. Unresolved: Wet/dry locality, premises, and local-approval interaction for nonprofit alcohol events. Why the official evidence is insufficient: ABC confirms local-option structure but no single source resolves every locality/premises combination. Needed to resolve: Mississippi DOR ABC locality record and applicable official local authority. Risk if this is treated as settled: Generalizing location authorization could produce an illegal alcohol event.
Last verified: 2026-08-07
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Mississippi Department of Revenue — Alcoholic Beverage Control and 1 more
View official sources (2)
Lobby, handle political activity, and check local and specialized requirements
Applies according to what the organization actually does. Three advocacy regimes sit side by side and must not be merged: Mississippi lobbying registration and reporting, Mississippi campaign finance for candidate and ballot-measure activity, and the federal section 501(c)(3) prohibition on candidate-campaign intervention, which no amount of Mississippi compliance satisfies. Mississippi's 2026 clarification applies the lobbyist definition by function rather than through a compensation shortcut. Local licensing is genuinely local, and Jackson appears here only as a representative example. The last entry is a specialized retail-food permit exception rather than ordinary guidance for every nonprofit.
Mississippi’s Secretary of State expressly clarified in 2026 that lobbyist status depends on the statutory definition and exemptions and cannot safely be reduced to a simplistic paid-plus-$200 formula. Analyze the person’s function, compensation/expenses, and statutory category.
- Deadline
- Before engaging in activity that may require lobbyist registration.
- Fee
- No classification fee; registration fee applies if registration is required.
- Responsible party
- Mississippi Secretary of State — Elections Division
- Frequency
- Continuous and event-triggered
- How to comply
- Use the current 2026 Lobbying Guide and written clarification to determine status.
- Official form or portal
- 2026 Lobbying Guide
Applies to: A nonprofit, employee, contractor, or volunteer communicating with legislative or executive officials in a manner that may fit Mississippi lobbying definitions.
- Mississippi lobbying law is separate from federal §501(c)(3) lobbying limits and from state campaign-finance rules.
- Misclassification can cause unregistered lobbying, late fees, or unnecessary registration.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
File the electronic lobbyist registration within five calendar days after becoming a lobbyist and pay the $25 annual fee. The current Secretary of State system requires the client to verify the registration within 10 days or the registration is automatically canceled and must be refiled.
- Deadline
- Lobbyist registration within 5 calendar days; client verification within 10 days.
- Fee
- $25 annual lobbyist registration fee.
- Filing agency
- Mississippi Secretary of State, Elections Division
- Responsible party
- Mississippi Secretary of State — Elections Division
- Frequency
- Annual/calendar-year and event-triggered
- How to comply
- Register and obtain client verification through the Mississippi Lobbying Online System.
- Official form or portal
- Mississippi Lobbying Online System
Applies to: A person who meets Mississippi’s lobbyist definition and a client retaining or employing that lobbyist.
- Client registration/reporting obligations are separate from the individual lobbyist’s filing.
- Late or unverified registration can leave the lobbyist unregistered and trigger refiling/fee and enforcement consequences.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
The updated 2026 schedule controls. The lobbyist mid-session report was due February 25, 2026; the end-session report was due April 25, 2026 after the actual April 15 sine die; the 2026 annual report is due January 30, 2027. Clients have the applicable annual reporting duty.
- Deadline
- 2026 mid-session: February 25, 2026; end-session: April 25, 2026; 2026 annual: January 30, 2027.
- Fee
- No report filing fee stated; registration fee is separate.
- Filing agency
- Mississippi Secretary of State, Elections Division
- Responsible party
- Mississippi Secretary of State — Elections Division
- Frequency
- Per statutory reporting period
- How to comply
- File through the Mississippi Lobbying Online System.
- Official form or portal
- Lobbyist/Client expenditure reports
Applies to: Registered Mississippi lobbyists and clients required to report for the 2026 reporting year.
- The original 2026 Guide projected a different end-session date based on an earlier anticipated sine die; the updated reporting schedule supersedes that calendar date for 2026 reporting.
- Late reports can trigger monetary penalties and registration/compliance consequences.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
The current guide describes a nine-day grace period before the $50-per-day late fine begins on day 10, capped at 10 days of fines, and requires the termination filing/final annual report process when representation ends.
- Deadline
- Late fine begins after the stated grace period; termination/final report when representation ends.
- Fee
- Late fine: $50 per day for up to 10 days under the current guide.
- Filing agency
- Mississippi Secretary of State, Elections Division
- Responsible party
- Mississippi Secretary of State — Elections Division
- Frequency
- Event-triggered
- How to comply
- Use the Lobbying Online System and termination/final-report form.
- Official form or portal
- Lobbying termination / expenditure report
Applies to: Registered lobbyists or clients with late reports or ending lobbying activity.
- Exact enforcement after the fine cap follows statute and agency procedure; do not describe the fine cap as permission to remain delinquent.
- Unresolved late reports can accumulate fines and leave registration records inaccurate.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
Mississippi campaign-finance law regulates committees supporting or opposing candidates or balloted measures. Determine committee status, filing officer, and reporting calendar for the actual activity rather than treating all nonprofit advocacy as lobbying.
- Deadline
- Before committee activity and by the applicable current campaign-finance deadlines.
- Fee
- Registration/report fees are not stated as a universal nonprofit charge.
- Filing agency
- Mississippi Secretary of State, Elections Division
- Responsible party
- Mississippi Secretary of State — Elections Division; county or municipal filing officer as applicable
- Frequency
- Event-triggered and periodic
- How to comply
- Use the current Campaign Finance Guide and Political Action Committee filing forms; file with the proper state, county, or municipal officer.
- Official form or portal
- Political Action Committee forms; 2026 Campaign Finance Guide
Applies to: A nonprofit whose state political spending or activity may create a political-committee or ballot-measure filing obligation.
- Statewide/state-district/legislative/judicial and statewide ballot-measure filings go to the Secretary of State; county/municipal activity can use local filing officers.
- Missing registration or reports can create campaign-finance penalties and disclosure violations.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 2 more
View official sources (3)
A §501(c)(3) organization is federally prohibited from participating or intervening in a political campaign for or against a candidate for public office. This federal tax rule does not replace Mississippi lobbying or campaign-finance analysis.
- Deadline
- Continuously while recognized or seeking §501(c)(3) status.
- Fee
- No filing fee for the prohibition.
- Responsible party
- Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Use internal review controls for candidate-related activity and separately analyze state political filings.
- Official form or portal
- IRS political-campaign guidance
Applies to: Organizations recognized or seeking recognition under IRC §501(c)(3).
- Ballot-measure advocacy is not the same federal category as candidate intervention; state political-committee rules can still apply.
- Violation can jeopardize federal exempt status and create federal excise-tax consequences.
Last verified: 2026-08-07
Official sources: Internal Revenue Service and 2 more
View official sources (3)
Mississippi local governments can impose privilege/business-license and land-use/occupancy requirements. Jackson is a representative official example that includes nonprofit businesses in its licensing workflow and ties licensing to zoning/occupancy and activity documentation.
- Deadline
- Before opening, changing use, or conducting the locally regulated activity; renewal as locally required.
- Fee
- Varies locally.
- Responsible party
- Applicable city or county government
- Frequency
- Local/event-triggered
- How to comply
- Contact the actual city/county and complete its license, zoning, occupancy, fire, health, or event process.
- Official form or portal
- Local business-license / zoning / occupancy process
Applies to: A nonprofit operating a facility, office, event, retail activity, or other locally regulated use.
- Jackson is evidence of local variation only; it does not create a statewide business-license requirement.
- Missing local approval can result in fines, closure, denied occupancy, or event cancellation.
- Louisiana local business license required in some cases
- New Jersey local business license required
Last verified: 2026-08-07
Official source: City of Jackson, Mississippi — Business Licenses
View official source
Current MSDH guidance states that charitable nonprofit organizations and private schools are not required to have a retail food permit. Preserve that narrow food-permit exception and still screen other event, kitchen, local, or specialized health requirements that may apply.
- Deadline
- Before food service when determining permit status.
- Fee
- No retail-food permit fee when the stated charitable-nonprofit exception applies.
- Responsible party
- Mississippi State Department of Health
- Frequency
- Per food operation/event
- How to comply
- Document charitable-nonprofit status and confirm whether the specific operation fits the MSDH exception.
- Official form or portal
- MSDH Retail Food Program guidance
Applies to: A charitable nonprofit preparing or serving food in circumstances otherwise screened under the Mississippi retail-food permit program.
- Food manufacturing, institutional care, child care, mobile units, or specialized facilities can be governed by other rules.
- Overextending the exception to unrelated health, event, or facility requirements can create safety and licensing violations.
Last verified: 2026-08-07
View official source
Protect charitable assets and close the organization
Closure is several separate things rather than one filing. Member or nonmember approval and statutory winding up come first, then Articles of Dissolution for $25 end the corporation. That filing does not decide where restricted charitable assets may go, it is not the charity Final Report, and it closes none of the tax, payroll, unemployment, gaming, alcohol, lobbying, campaign or local accounts. Modifying or releasing a donor restriction on an institutional fund is an open question that needs the current statutory procedure confirmed first.
Approve dissolution under the applicable member or nonmember procedure, wind up affairs, address known obligations/claims, and preserve charitable-asset restrictions before filing and completing closure.
- Deadline
- Before final distribution and closure; event-triggered by dissolution decision.
- Fee
- No separate internal approval fee.
- Filing agency
- Mississippi Secretary of State
- Responsible party
- Board of directors; members when applicable; Mississippi Secretary of State
- Frequency
- One time
- How to comply
- Adopt the dissolution plan/resolution, complete winding up, and file the Secretary of State dissolution document.
- Official form or portal
- Board/member dissolution resolutions; Articles of Dissolution
Applies to: A domestic Mississippi nonprofit corporation voluntarily dissolving.
- Charity Final Report, tax closure, UI closure, licenses, and foreign withdrawals are separate systems.
- Defective approvals or premature distributions can create creditor, director, and charitable-asset liability.
Last verified: 2026-08-07
View official sources (2)
After the required corporate approval and within the statutory dissolution process, file Articles of Dissolution through Business Services. The current-hosted fee schedule lists $25 for nonprofit Articles of Dissolution.
- Deadline
- After required approval and at the corporate dissolution filing stage.
- Fee
- $25 current-hosted nonprofit Articles of Dissolution fee; confirm the live transaction before payment because the fee PDF contains obsolete annual-report material.
- Filing agency
- Mississippi Secretary of State
- Frequency
- One time
- How to comply
- File the dissolution transaction through the Mississippi Business Services Portal.
- Official form or portal
- Articles of Dissolution — Nonprofit Corporation (F0028 in the hosted fee schedule)
Applies to: A domestic Mississippi nonprofit corporation completing voluntary dissolution.
- Filing Articles of Dissolution does not complete charity, tax, payroll, gaming, alcohol, local, or donor-restriction closure.
- Without the required filing, the corporation’s public corporate status is not properly concluded under the dissolution process.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 3 more
View official sources (4)
After liabilities are addressed, preserve lawful restrictions and distribute assets under the corporate dissolution rules and any applicable §501(c)(3) dedication. The charity Final Report must disclose the final distribution when the registered charity closes.
- Deadline
- During winding up before final closure.
- Fee
- No separate asset-distribution filing fee; professional/court costs may arise.
- Filing agency
- Mississippi Secretary of State, Charities Division
- Responsible party
- Board of directors; Mississippi Secretary of State — Charities Division; courts as applicable
- Frequency
- One time
- How to comply
- Document recipients, restrictions, approvals, and final distributions; include the required sworn statement in the charity Final Report.
- Official form or portal
- Charity Final Report; dissolution records
Applies to: A charitable Mississippi nonprofit distributing assets in dissolution or another final disposition.
- Restricted institutional funds can require a separate modification/release process; do not treat all charitable property as unrestricted.
- Improper distributions can violate donor restrictions, nonprofit law, fiduciary duties, and federal exempt-purpose requirements.
Last verified: 2026-08-07
View official sources (3)
Mississippi has statutory institutional-fund provisions in §§79-11-601 et seq.; historical official material describes donor-consent and chancery-court mechanisms with Attorney General notice. A directly rendered current official section confirming the complete present procedure was not obtained in this pass, so do not operationalize the archived text as current law.
- Deadline
- Before modifying, releasing, or redirecting a donor restriction.
- Fee
- Court/professional costs may apply; no universal agency fee confirmed.
- Responsible party
- Mississippi courts; Mississippi Attorney General as current law may require; nonprofit governing body
- Frequency
- Event-triggered
- How to comply
- Obtain the current official Code text and, when the statutory path requires, donor consent or court approval/notice before changing the restriction.
- Official form or portal
- Current Miss. Code §§79-11-601 et seq.; court petition if required
Applies to: A nonprofit holding a restricted institutional fund or charitable gift and considering release/modification of a restriction.
- Do not call the Mississippi provisions “UPMIFA” without current enactment confirmation; failed historical UPMIFA bills do not establish current law.
- Unauthorized release or diversion can breach donor restrictions and fiduciary duties and expose the nonprofit to restoration or enforcement claims.
Verification in progress. Safe approach: Mississippi law restricts modification of donor-restricted institutional funds; obtain current §§79-11-601 et seq. and confirm the donor/court/Attorney General path before changing a restriction. Unresolved: Current donor/court/Attorney General procedure for modifying or releasing restricted institutional funds. Why the official evidence is insufficient: Detailed official text located is archived historical material; directly rendered current primary text for the full procedure was not obtained. Needed to resolve: Current official Mississippi Code and, if needed, Attorney General/court guidance. Risk if this is treated as settled: Using archived procedure as current could incorrectly require or omit Attorney General/court involvement.
Last verified: 2026-08-07
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (2)
Corporate dissolution or foreign withdrawal is only one closure step. Complete the charity Final Report, final DOR returns/account closures, MDES closure, payroll filings, and surrender/termination of gaming, alcohol, lobbying, campaign, and local licenses or registrations actually held.
- Deadline
- At cessation, using each system’s final filing or termination deadline.
- Fee
- Fees vary by final filing; no universal closure fee.
- Filing agency
- Mississippi Secretary of State
- Responsible party
- Mississippi Secretary of State; Mississippi Department of Revenue; Mississippi Department of Employment Security; activity-specific and local agencies
- Frequency
- One time per account/license
- How to comply
- Use each agency’s final-return, termination, withdrawal, surrender, or closure workflow.
- Official form or portal
- Articles of Dissolution or foreign withdrawal; Charity Final Report; TAP; MDES closure; activity-specific termination forms
Applies to: A Mississippi nonprofit ceasing operations or withdrawing from the state.
- Preserve records and restricted-asset obligations after closure for the periods required by each system.
- Leaving accounts open can generate recurring filings, fees, notices, assessments, or apparent noncompliance after operations end.
Last verified: 2026-08-07
Official sources: Mississippi Secretary of State and 7 more
View official sources (8)
Official Sources
72 official sources back the facts on this page.
Recent Mississippi Compliance Updates
A Mississippi nonprofit that solicits contributions owes two annual filings to two different offices on two different calendars. The corporate nonprofit annual report goes to the Secretary of State, opens January 1 and is due May 15, and current guidance says it has no filing cost. Charity renewal goes to the Charities Division, is computed as the 15th day of the fifth month after the organization fiscal year-end, and costs $50. This explainer sets the two side by side, shows where each one bites when it is missed, and separates both from the charity Final Report.
Mississippi runs its nonprofit obligations as separate systems, and most of the compliance work is refusing to let one system answer for another. Filing Articles of Incorporation creates the Mississippi nonprofit corporation and settles nothing about federal recognition, charity registration, sales tax, property tax, payroll or any regulated activity. Two annual filings exist and they belong to two different offices on two different calendars. This overview walks the lifecycle in the order an organization meets it, states the exact fee, deadline and threshold wording the Mississippi guide carries, and marks the places where the answer is still open.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Mississippi and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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