Missouri
This guide organizes 112 Missouri nonprofit compliance facts supported by 93 official sources. 7 entries are currently marked Verification in Progress.
112 facts · 105 source verified · 7 in progress · 93 official sources
On this page
- Start Here
- Compact Operational Reference
- Form and classify the Missouri nonprofit
- Build and govern the organization
- File corporate reports, maintain status and handle foreign authority
- Determine Attorney General charity-registration posture
- Manage professional and digital fundraising
- Protect charitable assets and handle major transactions
- Manage Missouri income, sales/use and property tax
- Register and operate as an employer
- Run charitable gaming, raffles and alcohol events
- Lobby and handle ballot or political activity
- Check local and specialized operational permits
- Dissolve, wind up and close accounts
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are Missouri’s highest-priority nonprofit compliance decision points, in the order an organization normally meets them. Some apply at formation or recur every year. Others apply only when the organization solicits contributions, buys or sells taxable goods, owns property, hires employees, or operates across state lines, so read each entry’s own applicability line before acting on it. Not every entry applies to every Missouri nonprofit. The pattern underneath the list is that Missouri keeps its systems apart. Incorporating under Chapter 355 creates the corporation and grants nothing else. The corporate registration report goes to the Secretary of State on August 31, while charity registration is a separate question answered by the Attorney General, and a qualifying organization recognized under section 501(c)(3) is exempt from that principal registration system rather than merely excused from a fee. Federal recognition is likewise not a Missouri sales or use tax exemption. Unemployment insurance opens at four or more workers in 20 different weeks and workers compensation at five employees, or one in construction, which are two different tests on two different sets of people.
- Use a Missouri nonprofit corporation for the state entity; federal section 501(c)(3) recognition is separate Applies to: An organization forming an ordinary Missouri charitable corporation and seeking or holding federal §501(c)(3) recognition.
- Classify an ordinary federally recognized section 501(c)(3) charity as a public benefit corporation Applies to: A Chapter 355 corporation that has obtained federal §501(c)(3) recognition.
- File Corp. 52 Articles of Incorporation and pay the current $25 fee Applies to: A new domestic Missouri nonprofit corporation.
- Maintain a qualifying Missouri registered agent and registered office continuously Applies to: Domestic and qualified foreign Missouri nonprofit corporations.
- Maintain at least three directors Applies to: Missouri nonprofit corporations governed by Chapter 355.
- File the first nonprofit corporate registration report by August 31 of the year after the calendar year of incorporation or qualification Applies to: New domestic Missouri nonprofit corporations and newly qualified foreign nonprofit corporations.
- File the nonprofit corporate registration report annually by August 31 unless a valid biennial election is in effect Applies to: Domestic and qualified foreign Chapter 355 nonprofit corporations.
- Register with the Attorney General before soliciting if the organization has not yet obtained section 501(c)(3) recognition and no other exemption applies Applies to: A newly formed Missouri charitable organization soliciting contributions before it has federal §501(c)(3), §501(c)(7) or §501(c)(8) recognition and that does not fit another §407.456 exemption.
- Do not file the principal Missouri Attorney General charitable-registration reports merely because an established organization is recognized under section 501(c)(3) Applies to: A charitable organization that has obtained federal recognition under IRC §501(c)(3) and satisfies the statutory no-inurement condition.
- Do not treat federal section 501(c)(3) recognition as automatic Missouri sales/use-tax exemption Applies to: A nonprofit seeking exemption on qualifying purchases or qualifying exempt-function transactions.
- Apply Missouri's use-based charitable property-tax exemption separately from federal section 501(c)(3) status Applies to: A nonprofit owning Missouri real or tangible personal property and seeking property-tax exemption.
- Register for Missouri employer withholding when the nonprofit has employees subject to Missouri withholding Applies to: A nonprofit employer paying wages subject to Missouri income-tax withholding.
- Apply the special section 501(c)(3) unemployment trigger: four or more workers in each of twenty different weeks Applies to: A §501(c)(3) nonprofit employer not within a statutory exclusion.
- Carry Missouri workers' compensation coverage at five or more employees generally, or one or more employees in construction Applies to: A Missouri nonprofit employer not otherwise exempt from workers' compensation coverage.
- Pay at least $15.00 per hour in 2026 to employees covered by Missouri minimum-wage law Applies to: Missouri nonprofit employers and employees covered by state minimum-wage law.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all 15 primary decision points, and these 12 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 and on sources that are active, which is why some things you might expect are absent. The cumulative late fee for a missed registration report has no row, because the statute and the general Secretary of State page give different formulas and that conflict is still being confirmed. Reinstatement, charity annual reports, professional fundraising, gaming, alcohol, lobbying and local permits all sit below rather than here, because each one turns on the exact activity and location.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Form the corporation (new domestic nonprofit)File Corp. 52 Articles of Incorporation and pay the current $25 fee | $25 current total through 2026 | Before corporate existence | Corp. 52 / Missouri Business Filings (Missouri Secretary of State) |
| Maintain registered agent (domestic/qualified foreign nonprofit)Maintain a qualifying Missouri registered agent and registered office continuously | Maintain qualifying agent/office | Continuous | Corp. 52 / Corp. 55A / Corp. 59 (Missouri Secretary of State) |
| Maintain statutory board floor (Chapter 355 nonprofit)Maintain at least three directors | At least 3 directors | Continuous | Articles/bylaws (internal governance) |
| File corporate registration report (domestic/qualified foreign nonprofit)File the first nonprofit corporate registration report by August 31 of the year after the calendar year of incorporation or qualification · File the nonprofit corporate registration report annually by August 31 unless a valid biennial election is in effect · Pay the separate annual registration-report fee: $15 paper or $10 electronic in 2026 | Annual: $15 paper / $10 electronic in 2026 | Initial: Aug. 31 year after incorporation/qualification; later: Aug. 31 applicable year | Annual/Biennial Registration Report workflow (Missouri Secretary of State) |
| Elect biennial reporting (eligible Chapter 355 nonprofit)Elect biennial registration reporting only in the corporation's eligible parity year · Pay $30 paper or $20 electronic for a biennial report and remain on the election for the full 24-month period · Return from biennial to annual filing only under §355.857 and re-elect biennial later only in an eligible parity year | $30 paper / $20 electronic in 2026 | Matching odd/even parity year; full 24-month commitment | Annual/Biennial Registration Report workflow (Missouri Secretary of State) |
| Use §501(c)(3) charity-registration exemption (qualifying federally recognized §501(c)(3))Do not file the principal Missouri Attorney General charitable-registration reports merely because an established organization is recognized under section 501(c)(3) | No principal AG charity-registration fee | While exemption conditions continue | IRS determination; optional AG exemption letter (Missouri Attorney General) |
| Register if soliciting before federal recognition (nonexempt charitable organization)Register with the Attorney General before soliciting if the organization has not yet obtained section 501(c)(3) recognition and no other exemption applies · File the nonexempt Charitable Organization Initial Registration Form before solicitation and pay $15 | $15 initial | Before solicitation | Charitable Organization Initial Registration (Missouri Attorney General) |
| Apply for Missouri sales/use-tax exemption (organization seeking Missouri exemption)Do not treat federal section 501(c)(3) recognition as automatic Missouri sales/use-tax exemption · Submit Form 1746 with the required organizing, federal-status and financial documents; new organizations may use a projected budget | No application fee stated on current Form 1746 | Before relying on Missouri exemption | Form 1746 (Missouri Department of Revenue) |
| Evaluate property-tax exemption (nonprofit owning Missouri property)Apply Missouri's use-based charitable property-tax exemption separately from federal section 501(c)(3) status | Actual and regular exclusive qualifying use | At acquisition/local assessment cycle | Local assessor process (local assessor) |
| Apply nonprofit UI trigger (§501(c)(3) nonprofit employer)Apply the special section 501(c)(3) unemployment trigger: four or more workers in each of twenty different weeks | 4 or more workers in 20 different weeks | When coverage test met | UInteract (Division of Employment Security) |
| Carry workers’ compensation (covered employer)Carry Missouri workers' compensation coverage at five or more employees generally, or one or more employees in construction | 5+ generally; 1+ construction | While threshold met | Insurance/self-insurance (Division of Workers’ Compensation) |
| Pay 2026 minimum wage (covered Missouri employees)Pay at least $15.00 per hour in 2026 to employees covered by Missouri minimum-wage law | $15.00/hour; tipped cash wage generally ≥ $7.50 + tips | Each covered workweek in 2026 | Payroll / 2026 wage guidance (Division of Labor Standards) |
Form and classify the Missouri nonprofit
Missouri incorporation creates the state entity and nothing else. Federal section 501(c)(3) recognition, Attorney General charity posture, state tax exemptions and activity licences are each decided separately, and this group covers what Chapter 355 itself requires to bring the corporation into existence.
Form the state-law entity under Chapter 355. Missouri incorporation is separate from federal tax recognition, Attorney General charity-registration posture, state tax exemptions and activity licenses.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Responsible party
- Missouri Secretary of State, Corporations Division; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Use the Chapter 355 formation filing and complete each separate federal/state/local process that applies.
- Official form or portal
- Corp. 52; Missouri Business Filings; federal exemption application as applicable
Applies to: An organization forming an ordinary Missouri charitable corporation and seeking or holding federal §501(c)(3) recognition.
- Trusts, unincorporated associations and special-purpose entities may use other structures.
- Conflating incorporation with tax or regulatory exemption can produce unsupported exemption claims or unregistered activity.
- Kentucky nonprofit corporation type required
- Kansas nonprofit corporation type required
Last verified: 2026-08-07
View official sources (3)
Use Chapter 355 for formation, governance, reports, foreign authority, fundamental transactions and dissolution unless a special statute controls.
- Deadline
- At formation and before material corporate action.
- Fee
- No separate framework fee.
- Responsible party
- Missouri Secretary of State; Missouri General Assembly, Revisor of Statutes
- Frequency
- Continuous and event-triggered
- How to comply
- Use the current official Chapter 355 text and the transaction-specific Secretary of State filing.
- Official form or portal
- Missouri Revised Statutes; Corporations Forms and Fees
Applies to: Ordinary domestic Missouri nonprofit corporations.
- Special-purpose entities and other applicable statutes can add requirements.
- Using an inapplicable corporate statute can produce defective approvals or filings.
Last verified: 2026-08-07
View official sources (2)
Treat the corporation as a public benefit corporation under §355.881; do not use mutual-benefit classification for an ordinary recognized public charity.
- Deadline
- When classification is stated or relied on.
- Fee
- No separate classification fee.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Responsible party
- Missouri Secretary of State; Missouri Attorney General
- Frequency
- Continuous
- How to comply
- State public-benefit classification in the articles and keep it aligned with the corporation’s federal/status facts.
- Official form or portal
- Corp. 52
Applies to: A Chapter 355 corporation that has obtained federal §501(c)(3) recognition.
- Religious corporations are also public benefit under Chapter 355; other corporations follow the statutory classification test.
- Misclassification can affect formation, fundamental-transaction approval and charitable-asset treatment.
Last verified: 2026-08-07
View official sources (3)
The articles must identify the corporation as public benefit or mutual benefit and state whether it will have members, together with the other required formation information.
- Deadline
- With the Articles of Incorporation.
- Fee
- Included in formation fee.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- One time; amend when a filed provision lawfully changes
- How to comply
- Complete the required Corp. 52 fields and add lawful additional provisions if needed.
- Official form or portal
- Corp. 52
Applies to: Every newly formed Chapter 355 nonprofit corporation.
- The classification choice must match §355.881; federal status is not itself a membership choice.
- Missing required classifications or membership information can cause rejection and later governance inconsistency.
Last verified: 2026-08-07
View official sources (3)
File the current nonprofit Articles of Incorporation. The current 2026 total formation fee is $25, reflecting the Chapter 355 base fee plus the temporary $5 technology surcharge.
- Deadline
- Before relying on Missouri corporate existence.
- Fee
- $25 current total through December 31, 2026; electronic payment may add a processor convenience charge not retained by the state.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- One time
- How to comply
- File through Missouri Business Filings or submit the current paper form with payment.
- Official form or portal
- Corp. 52; Missouri Business Filings
Applies to: A new domestic Missouri nonprofit corporation.
- The §355.023 $5 surcharge expires December 31, 2026; recheck 2027 fees.
- No Missouri nonprofit corporation exists until the articles become effective; deficient filings may be rejected.
- Illinois articles of incorporation required
- Alabama articles of incorporation required
Last verified: 2026-08-07
Official sources: Missouri Secretary of State, Corporations Division and 4 more
View official sources (5)
Complete all statutory articles contents and any tax-compatible purpose/asset provisions needed for the intended charity.
- Deadline
- With the Articles of Incorporation.
- Fee
- Included in the $25 formation fee.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- One time; later amendment if a filed provision changes
- How to comply
- Complete Corp. 52 and attach lawful additional provisions when appropriate.
- Official form or portal
- Corp. 52
Applies to: A new domestic Missouri nonprofit corporation.
- Additional lawful provisions may address purpose, initial directors and governance; federal tax drafting remains a separate federal issue.
- Incomplete articles can be rejected; inadequate governing-document language can also impair later federal tax qualification.
Last verified: 2026-08-07
View official sources (3)
One or more incorporators execute the articles; provide the names and addresses required by the statute/form.
- Deadline
- At formation.
- Fee
- Included in formation fee.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- One time
- How to comply
- List incorporator information and execute the articles through the paper or electronic filing workflow.
- Official form or portal
- Corp. 52
Applies to: A new Missouri nonprofit corporation.
- An incorporator need not remain a director or officer after organization unless separately appointed.
- An incomplete or improperly executed filing may be rejected.
Last verified: 2026-08-07
View official sources (2)
The legal name must satisfy Chapter 355 name rules. Name reservation is optional and currently costs $25.
- Deadline
- Name compliance at filing; reservation only before filing when desired.
- Fee
- Name reservation: $25 current total through December 31, 2026.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Formation or event-triggered
- How to comply
- Search the Secretary of State records and use the reservation workflow only if needed.
- Official form or portal
- Corporations Forms and Fees; Missouri Business Filings
Applies to: New or renaming Missouri nonprofit corporations and applicants wishing to hold a name before filing.
- Reservation does not create trademark rights.
- An unavailable or noncompliant name can cause rejection; reservation does not create the corporation.
Last verified: 2026-08-07
View official sources (5)
Corporate existence begins when the Secretary of State files the articles unless the document uses a lawful delayed effective date.
- Deadline
- At filing or on the lawful delayed effective date.
- Fee
- No separate fee for ordinary effective-date treatment.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- One time
- How to comply
- Select any permitted delayed date in the filed document; otherwise rely on the filing date.
- Official form or portal
- Corp. 52
Applies to: Domestic nonprofit incorporators.
- Delayed effective dates must comply with Chapter 355 filing rules.
- Acting before effectiveness can create authority and liability questions.
Last verified: 2026-08-07
View official sources (2)
Maintain the Chapter 355 registered agent/office required for service and official notices.
- Deadline
- At formation or foreign qualification and continuously thereafter.
- Fee
- No separate fee when initially designated.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Continuous
- How to comply
- Designate the agent in the formation/authority filing and update the record when it changes.
- Official form or portal
- Corp. 52; Corp. 55A; Corp. 59
Applies to: Domestic and qualified foreign Missouri nonprofit corporations.
- Use the statutory change/resignation procedures for later changes.
- Failure to maintain the agent or office can lead to missed service and, after the statutory period, administrative dissolution/revocation.
- Arkansas registered agent required
- Georgia registered agent required
Last verified: 2026-08-07
View official sources (5)
Update the Secretary of State record rather than leaving stale agent information. The current Chapter 355 change fee is $10.
- Deadline
- Promptly after the change under the applicable statutory workflow.
- Fee
- $10 current total through December 31, 2026.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Event-triggered
- How to comply
- File the current Statement of Change of Registered Agent/Office or use an allowed report-based change.
- Official form or portal
- Corp. 59; Missouri Business Filings
Applies to: A domestic or foreign nonprofit whose registered-agent or office information changes outside a registration report.
- A registration report can change the agent only with the consent/resolution conditions in §355.856.
- Stale information can cause missed service and administrative-status problems.
Last verified: 2026-08-07
Official sources: Missouri Secretary of State, Corporations Division and 4 more
View official sources (5)
An amendment and a correction are different filings. Use the nonprofit amendment form for lawful charter changes and the statement-of-correction process for defects eligible for correction.
- Deadline
- After required corporate approval and before relying on the changed/corrected public record.
- Fee
- Current nonprofit amendment total: $10 through December 31, 2026; current correction total: $10 where the Chapter 355 correction fee applies.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Event-triggered
- How to comply
- File Corp. 53A for amendment or the current statement-of-correction filing, with the required approval statements.
- Official form or portal
- Corp. 53A; Statement of Correction (Corp. 60)
Applies to: A Missouri nonprofit changing a filed articles provision or correcting a filed document within the Chapter 355 correction standard.
- Internal bylaws changes do not require an articles amendment unless a filed charter provision changes.
- Using a correction to make a substantive amendment, or failing to amend a filed charter provision, can leave the public record legally inaccurate.
Last verified: 2026-08-07
Official sources: Missouri Secretary of State, Corporations Division and 3 more
View official sources (4)
Build and govern the organization
These are the internal requirements Chapter 355 places on the board, the officers, the members where the articles create them, and the corporate records. Almost none of them involve a state filing, so they are easy to leave undone and expensive to reconstruct later.
After filing, complete organizational action, adopt bylaws, appoint or elect the appropriate directors/officers and authorize initial business.
- Deadline
- Promptly after incorporation and before relying on internal authority.
- Fee
- No state filing fee for internal bylaws.
- Responsible party
- Board of directors or incorporators under Chapter 355
- Frequency
- One time; bylaws later amended as needed
- How to comply
- Use a meeting or lawful written action and retain bylaws, minutes and resolutions in corporate records.
- Official form or portal
- Bylaws; organizational minutes or written consent
Applies to: New domestic Missouri nonprofit corporations.
- Filed charter provisions cannot be changed by bylaws alone.
- Incomplete organization can impair banking, contracts and later governance approvals.
Last verified: 2026-08-07
View official sources (2)
The board must consist of three or more natural persons. This is a Missouri statutory minimum, not an IRS recommendation.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Missouri courts
- Frequency
- Continuous
- How to comply
- Fix the number in the articles or bylaws and elect/designate enough directors to remain at or above three.
- Official form or portal
- Articles; bylaws; board records
Applies to: Missouri nonprofit corporations governed by Chapter 355.
- The articles or bylaws may set a larger number but may not set fewer than three.
- A board below the statutory minimum may be unable to act validly and can make governance records inaccurate.
- Illinois minimum number of directors required
- Wyoming minimum number of directors required
Last verified: 2026-08-07
View official sources (2)
Chapter 355 requires directors to be natural persons and permits the articles or bylaws to set director qualifications and the board number, subject to the three-person floor.
- Deadline
- At organization and whenever board structure changes.
- Fee
- No state fee unless a charter amendment is used.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous/event-triggered
- How to comply
- State the number/qualifications in the governing documents and preserve election/designation records.
- Official form or portal
- Articles; bylaws
Applies to: Missouri nonprofit corporations.
- Special classifications or governing documents may add qualifications.
- Using an ineligible director or violating a governing-document qualification can make appointments challengeable.
Last verified: 2026-08-07
View official sources (2)
Use Chapter 355 and the governing documents to determine who elects/designates directors, how terms and vacancies work, and who may remove a director.
- Deadline
- At each election, vacancy or removal.
- Fee
- No state fee.
- Responsible party
- Members and board of directors
- Frequency
- Event-triggered
- How to comply
- Document elections, designations, vacancies and removals in minutes or written consents.
- Official form or portal
- Bylaws; minutes; consents
Applies to: Missouri nonprofit corporations with or without members.
- Member and nonmember corporations follow different approval paths.
- Defective director selection can undermine board authority and later transactions.
Last verified: 2026-08-07
View official sources (2)
Use the statute and bylaws for notices, meeting participation by communication methods, written action, quorum, voting and committee delegation.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Board of directors
- Frequency
- Event-triggered
- How to comply
- Use notices, meeting records, written consents and committee charters consistent with the statute/bylaws.
- Official form or portal
- Board minutes; written consents; committee records
Applies to: Boards and board committees of Missouri nonprofit corporations.
- Committees cannot exercise powers reserved by statute or the governing documents.
- Defective procedure can make corporate action challengeable.
Last verified: 2026-08-07
View official source
Follow Chapter 355 and the governing documents for member meetings and voting; donors, volunteers or supporters are not automatically statutory members.
- Deadline
- At each member action and when member status is established.
- Fee
- No state fee unless a filed amendment is required.
- Responsible party
- Members; board of directors
- Frequency
- Continuous/event-triggered
- How to comply
- Maintain the membership provisions, notices, ballots, proxies/consents where permitted, and membership records.
- Official form or portal
- Articles; bylaws; membership records
Applies to: Missouri nonprofit corporations whose articles state that they will have members.
- Nonmember corporations use board-governance paths except where the articles create another approval right.
- Failure to honor member rights can invalidate elections, amendments, mergers or dissolution approvals.
Last verified: 2026-08-07
View official sources (2)
Unless the articles or bylaws provide otherwise, the corporation has a chairman or president or both, a secretary and a treasurer. One person may hold more than one office.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Board of directors
- Frequency
- Continuous
- How to comply
- Appoint officers by the authorized board action and document the offices in minutes and records.
- Official form or portal
- Bylaws; officer resolutions
Applies to: Missouri nonprofit corporations.
- The articles or bylaws can alter the default officer structure; another law or internal control policy can restrict combinations.
- Missing required officer functions can impair corporate actions and recordkeeping.
- Arkansas required officers required
- California required officers required
Last verified: 2026-08-07
View official sources (2)
Apply Chapter 355 standards of conduct and conflict-transaction rules; disclose material interests, use disinterested decision-makers when required and document the basis for material decisions.
- Deadline
- At each fiduciary or conflict-sensitive decision.
- Fee
- No state fee.
- Responsible party
- Board of directors; Missouri courts
- Frequency
- Continuous/event-triggered
- How to comply
- Use conflict disclosures, recusals, disinterested votes and minutes.
- Official form or portal
- Conflict disclosure; minutes
Applies to: Directors, officers and delegated decision-makers.
- Federal tax rules can add separate private-benefit/excess-benefit consequences.
- Improper decisions can be challenged and may create personal or corporate liability.
Last verified: 2026-08-07
View official source
Keep the Chapter 355 corporate records and provide inspection rights when the statutory conditions are satisfied.
- Deadline
- Continuously; inspection is request-triggered.
- Fee
- No state filing fee; reasonable copy costs may apply under law.
- Responsible party
- Corporation; Missouri courts
- Frequency
- Continuous
- How to comply
- Maintain secure paper/electronic records and document inspection responses.
- Official form or portal
- Corporate record book; accounting system
Applies to: Every Missouri nonprofit corporation.
- Tax, payroll, gaming, donor restrictions and grant rules may require additional records or longer retention.
- Missing records can impair governance, tax, grant, audit and litigation compliance and violate inspection rights.
Last verified: 2026-08-07
View official source
Chapter 355 supplies indemnification rules; a corporation may also evaluate liability insurance consistent with the statute and governing documents.
- Deadline
- When adopting indemnification or purchasing insurance.
- Fee
- No state filing fee; insurance premium varies.
- Responsible party
- Board of directors; insurer
- Frequency
- Event-triggered
- How to comply
- Adopt lawful indemnification provisions/resolutions and purchase coverage if chosen.
- Official form or portal
- Articles/bylaws; board resolution; insurance policy
Applies to: Missouri nonprofit corporations considering protection for directors, officers, employees or agents.
- Indemnification is limited by statutory conditions and does not erase prohibited conduct.
- Improper indemnification may be unenforceable; inadequate coverage can leave individuals or the corporation exposed.
Last verified: 2026-08-07
View official source
File corporate reports, maintain status and handle foreign authority
The Chapter 355 registration report is the filing that keeps the corporation in good standing. Annual filing is the default and a valid biennial election is parity limited. This group also covers late status, administrative dissolution and the separate rules for a nonprofit formed in another state.
The Chapter 355 initial registration report is due no later than August 31 of the year following the calendar year in which the corporation was incorporated or qualified.
- Deadline
- No later than August 31 of the year following the calendar year of incorporation or qualification.
- Fee
- Annual-report fee schedule applies: $15 paper or $10 electronic in 2026.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- One-time initial report
- How to comply
- File the nonprofit registration report through Missouri Business Filings or the current paper workflow.
- Official form or portal
- Annual/Biennial Registration Report workflow
Applies to: New domestic Missouri nonprofit corporations and newly qualified foreign nonprofit corporations.
- The general SOS corporate guidance uses an entity-specific month formula, but current §355.856 and the nonprofit-specific filing framework control this Chapter 355 proposition.
- Late filing triggers the Chapter 355 late-fee and delinquency consequences; prolonged nonfiling can lead to administrative dissolution/revocation.
- Kansas initial report not yet confirmed
- Tennessee initial report recommended, not required
Last verified: 2026-08-07
View official sources (5)
Annual reporting is the default. After the initial report, file by August 31 each reporting year unless the corporation has made and remains in a valid biennial election under §355.857.
- Deadline
- August 31 each applicable reporting year.
- Fee
- $15 paper or $10 electronic for the annual report in 2026.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Annual by default
- How to comply
- File through Missouri Business Filings or the current paper registration-report process.
- Official form or portal
- Annual/Biennial Registration Report workflow
Applies to: Domestic and qualified foreign Chapter 355 nonprofit corporations.
- A corporation on a valid biennial cycle files according to §355.857 rather than annually.
- Late reports trigger fees and status consequences; failure for 90 days after the due date is a statutory ground for administrative dissolution/revocation.
- Kansas annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-07
View official sources (6)
The current annual fee is $15 on paper and $10 electronically. These totals include the temporary $5 technology surcharge; a card/e-check processor may impose a separate convenience charge.
- Deadline
- With the annual registration report.
- Fee
- $15 paper; $10 electronic through December 31, 2026; separate processor convenience charge may apply and is not a state-retained filing fee.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Annual when annual filing applies
- How to comply
- Pay through the chosen paper or electronic report workflow.
- Official form or portal
- Annual/Biennial Registration Report workflow
Applies to: A Chapter 355 nonprofit filing an annual registration report.
- The §355.023 surcharge expires December 31, 2026; 2027 totals require re-verification.
- An unpaid or incomplete report does not satisfy the filing obligation.
Last verified: 2026-08-07
Official sources: Missouri Secretary of State, Corporations Division and 3 more
View official sources (4)
A corporation incorporated or qualified in an even year may elect biennial reporting only in an even reporting year; one formed/qualified in an odd year may elect only in an odd reporting year.
- Deadline
- At an eligible annual-report filing in the matching parity year.
- Fee
- The biennial filing fee is separate from the annual fee.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Election-based; then biennial
- How to comply
- Use the annual/biennial report workflow and make the election only when the portal/statute permits it.
- Official form or portal
- Annual/Biennial Registration Report workflow
Applies to: A Chapter 355 nonprofit considering biennial rather than annual registration reports.
- Portal eligibility should track §355.857; parity depends on the calendar year of incorporation/qualification.
- An ineligible election cannot create a valid biennial cycle; missing the annual report while assuming biennial status can cause delinquency.
Last verified: 2026-08-07
View official sources (2)
The current biennial fee is $30 paper or $20 electronic in 2026, and the election applies for a full 24-month period.
- Deadline
- With the biennial filing in the eligible reporting year.
- Fee
- $30 paper; $20 electronic through December 31, 2026.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Every two years during the elected cycle
- How to comply
- File the biennial report and fee through the current paper or online workflow.
- Official form or portal
- Annual/Biennial Registration Report workflow
Applies to: A Chapter 355 nonprofit that validly elects biennial reporting.
- The current $5 technology surcharge expires December 31, 2026; recheck future totals.
- Failure to file on the elected schedule can trigger late and administrative-status consequences.
Last verified: 2026-08-07
View official sources (5)
After the full biennial period, the corporation may return to annual reporting; any later biennial election must again occur in a matching parity year.
- Deadline
- After completion of the applicable 24-month biennial period and at the next permitted filing.
- Fee
- Annual or biennial fee then applies to the chosen filing.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Event-triggered
- How to comply
- Use the registration-report workflow and follow the statutory parity restriction.
- Official form or portal
- Annual/Biennial Registration Report workflow
Applies to: A nonprofit already on a biennial registration-report cycle.
- The statute controls eligibility even if the portal preselects available options.
- Assuming a change outside the statutory cycle can cause a missed required report.
Last verified: 2026-08-07
View official sources (2)
The report may change the agent only if the new agent has consented in writing and the corporation has adopted the required board resolution consenting to the change.
- Deadline
- With the registration report that makes the change.
- Fee
- Included in the registration report fee when changed through the report workflow.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Responsible party
- Missouri Secretary of State, Corporations Division; board of directors
- Frequency
- Event-triggered
- How to comply
- Retain the agent's written consent and board resolution and make the change in the report.
- Official form or portal
- Annual/Biennial Registration Report workflow
Applies to: A Chapter 355 nonprofit using its registration report to change the registered agent.
- A standalone Corp. 59 change uses its own workflow and fee.
- An unsupported agent change may be ineffective and leave service information incorrect.
Last verified: 2026-08-07
View official sources (2)
Section 355.856 states an additional $15 fee for failure to file by the due date, while the general SOS page states $15 for each 30-day period a report is late. Do not publish a cumulative formula until the Secretary of State confirms the Chapter 355 implementation.
- Deadline
- Triggered after the applicable August 31 deadline.
- Fee
- At least a $15 statutory additional fee is established; whether $15 repeats for each 30-day period for Chapter 355 nonprofits is unresolved.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Per delinquency; cumulative treatment unresolved
- How to comply
- File immediately and use the live filing system's assessed amount; obtain SOS confirmation if cumulative charges matter.
- Official form or portal
- Missouri Business Filings; General Services & Filings
Applies to: A Chapter 355 nonprofit that files its registration report after the applicable due date.
- Do not apply Chapter 351 late-fee or reinstatement language to a Chapter 355 nonprofit without confirming authority.
- Late fees accrue/are assessed and continued nonfiling can lead to administrative dissolution/revocation.
Verification in progress. Safe approach: A late Chapter 355 report carries at least the statutory $15 additional fee; confirm the live SOS assessment for longer delinquencies. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the exact cumulative Chapter 355 late-fee formula. Why the official evidence is insufficient: §355.856 says an additional $15; the general SOS page says $15 per 30-day late period. Needed to resolve: Chapter 355-specific SOS written guidance or live filing assessment. Risk if this is treated as settled: A repeating-fee statement could overcharge; a one-time statement could understate assessed charges.
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)
Failure to file the registration report within 90 days after its due date is a statutory ground for administrative dissolution; failure to maintain the registered agent/office for 30 days is another ground.
- Deadline
- Report delinquency: 90 days after due date; registered-agent failure: 30 days.
- Fee
- No separate fee merely for the ground; reinstatement/cure filings and overdue fees may apply.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Event-triggered
- How to comply
- Cure the delinquency before the Secretary of State completes administrative action.
- Official form or portal
- Missouri Business Filings
Applies to: Domestic Chapter 355 nonprofits; equivalent revocation provisions affect qualified foreign nonprofits.
- Other grounds in §355.706 also apply.
- The Secretary of State may begin administrative dissolution/revocation procedures.
Last verified: 2026-08-07
View official sources (2)
The Secretary of State must give statutory notice and allow the statutory cure period before administrative dissolution; the 90-day report delinquency is a ground, not an automatic dissolution date.
- Deadline
- At least 60 days after the statutory notice before administrative dissolution if the ground remains uncured.
- Fee
- Cure costs depend on the underlying filing, fees and any reinstatement step.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Event-triggered
- How to comply
- Respond to the notice and cure every identified ground within the Chapter 355 process.
- Official form or portal
- Secretary of State notice; Missouri Business Filings
Applies to: A Chapter 355 nonprofit against which the Secretary of State has identified administrative-dissolution grounds.
- The corporation continues only for winding-up purposes after dissolution.
- If the ground remains uncured, the corporation may be administratively dissolved; a public benefit corporation also implicates Attorney General notice under the statute.
Last verified: 2026-08-07
View official sources (2)
Chapter 355 provides a reinstatement mechanism after curing the grounds and required reports/fees, but reviewed general SOS reinstatement instructions are substantially Chapter 351-oriented. Confirm the current Chapter 355-specific filing package and assessed fee before submission.
- Deadline
- After administrative dissolution and after curing the statutory grounds; exact operational timing/package requires confirmation.
- Fee
- Chapter 355 establishes a reinstatement fee framework; exact current live nonprofit total/package is verification in progress.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Event-triggered
- How to comply
- Use the Chapter 355 reinstatement provision and obtain the nonprofit-specific SOS workflow rather than applying a Chapter 351 reinstatement package.
- Official form or portal
- Missouri Business Filings; Chapter 355 reinstatement provisions
Applies to: A Missouri nonprofit administratively dissolved or forfeited under Chapter 355 that seeks reinstatement.
- Tax, charity, employer and permit accounts may need separate restoration even after corporate reinstatement.
- Using the wrong reinstatement package can delay restoration and leave the entity dissolved.
Verification in progress. Safe approach: Chapter 355 allows reinstatement after cure; confirm the nonprofit-specific filing package and live fee with SOS. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the complete current Chapter 355 nonprofit reinstatement package and live total fee. Why the official evidence is insufficient: Chapter 355 provides reinstatement, but reviewed SOS operational details are materially Chapter 351-oriented. Needed to resolve: Current Chapter 355 nonprofit reinstatement form/portal instructions. Risk if this is treated as settled: A Chapter 351 package or fee could direct the nonprofit to the wrong filing.
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 (3)
File the foreign nonprofit Certificate of Authority, maintain a Missouri registered agent and provide the current home-jurisdiction evidence required by Corp. 55A.
- Deadline
- Before transacting business in Missouri when Chapter 355 requires authority.
- Fee
- $25 current total through December 31, 2026; processor convenience charge may be separate.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- One time; then ongoing maintenance
- How to comply
- File Corp. 55A through the current Secretary of State workflow and attach the required recent home-jurisdiction certificate.
- Official form or portal
- Corp. 55A
Applies to: A nonprofit corporation formed in another jurisdiction that is required to obtain Missouri authority.
- Activities excluded from “transacting business” must be analyzed under Chapter 355; qualification does not replace charity, tax or local registrations.
- A foreign corporation that fails to qualify can face statutory limits and penalties and still remains subject to reporting once qualified.
Last verified: 2026-08-07
Official sources: Missouri Secretary of State, Corporations Division and 4 more
View official sources (5)
Qualified foreign nonprofits file the same Chapter 355 corporate registration report on the statutory August 31 initial/recurring schedule, subject to the biennial option.
- Deadline
- Initial by August 31 of the year after qualification; recurring by August 31 in each applicable reporting year.
- Fee
- Annual: $15 paper/$10 electronic; biennial: $30 paper/$20 electronic in 2026.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- Annual by default or biennial if validly elected
- How to comply
- Use the annual/biennial registration-report workflow.
- Official form or portal
- Annual/Biennial Registration Report workflow
Applies to: A foreign nonprofit corporation that has obtained Missouri authority.
- The statute’s foreign-corporation reporting requirement is separate from foreign qualification itself.
- Delinquency can support revocation of authority and late-fee assessment.
Last verified: 2026-08-07
View official sources (4)
File the Secretary of State foreign-withdrawal/cancellation filing required by Chapter 355; do not assume it closes charity, tax, employer or activity accounts.
- Deadline
- When the foreign corporation ceases Missouri activity and is ready to withdraw its authority.
- Fee
- Current fee depends on the Chapter 355 withdrawal filing shown in the live forms/fee system; no amount is stated here without a transaction-specific current confirmation.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- One-time withdrawal
- How to comply
- Use the current Secretary of State foreign nonprofit withdrawal/cancellation workflow and then close independent accounts.
- Official form or portal
- Missouri Corporations Forms and Fees; Missouri Business Filings
Applies to: A foreign nonprofit corporation that is authorized in Missouri and is withdrawing from Missouri.
- Withdrawal does not extinguish pre-withdrawal liabilities.
- Leaving authority open can continue corporate reporting duties; failing separate closures can continue tax/regulatory obligations.
Last verified: 2026-08-07
Official sources: Missouri Secretary of State, Corporations Division and 2 more
View official sources (3)
The current Chapter 355 articles statute and Corp. 52 formation workflow do not identify a newspaper-publication step, but omission does not affirmatively prove that no special-purpose or local publication rule can ever apply.
- Deadline
- No ordinary statewide publication deadline was affirmatively established.
- Fee
- No universal publication fee confirmed.
- Responsible party
- Missouri Secretary of State, Corporations Division; applicable local authority if a special rule exists
- Frequency
- Not established
- How to comply
- Use the ordinary Chapter 355 formation workflow; check a special statute or locality only if the nonprofit’s activity creates a separate notice requirement.
- Official form or portal
- Corp. 52; Missouri Business Filings
Applies to: Ordinary domestic Missouri nonprofit corporations.
- Dissolution creditor notices and local permit notices are separate event-specific systems.
- Inventing publication imposes unnecessary cost; an overbroad negative could miss a special-purpose notice.
Verification in progress. Safe approach: The ordinary Chapter 355 formation workflow reviewed does not list newspaper publication; confirm any special-purpose/local notice. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for a universal statewide no-publication proposition. Why the official evidence is insufficient: Current formation sources are silent rather than affirmatively stating a universal no-publication rule. Needed to resolve: Express SOS/statutory statement addressing Chapter 355 formation publication. Risk if this is treated as settled: An absolute negative could omit a special-purpose notice.
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 (3)
Determine Attorney General charity-registration posture
Missouri exempts qualifying organizations recognized under section 501(c)(3), section 501(c)(7) or section 501(c)(8) from the principal Attorney General charity registration and reporting system. An organization soliciting before federal recognition must test the ordinary registration duty and the separate statutory exemptions on their own terms.
File the Missouri charitable-organization initial registration before solicitation; corporate formation alone does not create the federal-status exemption.
- Deadline
- Before soliciting contributions in Missouri.
- Fee
- $15 initial registration fee.
- Filing agency
- Missouri Attorney General
- Frequency
- Initial, then annual while registered
- How to comply
- Submit the sworn/notarized initial registration with the required fee and attachments using the Attorney General's current form/process.
- Official form or portal
- Charitable Organization Initial Registration Form
Applies to: A newly formed Missouri charitable organization soliciting contributions before it has federal §501(c)(3), §501(c)(7) or §501(c)(8) recognition and that does not fit another §407.456 exemption.
- Religious, educational, membership-only, hospital/auxiliary, political and federally recognized §501(c)(3)/(7)/(8) exemptions must be tested separately.
- Soliciting while subject to registration but unregistered can expose the organization to Chapter 407 enforcement.
Last verified: 2026-08-07
View official sources (4)
Missouri law specifically exempts qualifying §501(c)(3), §501(c)(7) and §501(c)(8) organizations from the principal Chapter 407 charitable-organization registration/reporting provisions.
- Deadline
- Applies while the organization satisfies the statutory federal-status exemption.
- Fee
- No Attorney General charity-registration fee is due solely for the exempt registration/reporting system.
- Responsible party
- Missouri Attorney General
- Frequency
- Continuous status determination
- How to comply
- Retain the IRS determination and use an exemption letter only if confirmation is useful; continue all separate corporate, tax, fundraising-vendor and activity filings that apply.
- Official form or portal
- IRS determination letter; optional Attorney General exemption letter
Applies to: A charitable organization that has obtained federal recognition under IRC §501(c)(3) and satisfies the statutory no-inurement condition.
- The exemption does not eliminate Attorney General charitable-asset oversight, investigations/enforcement, professional fund-raiser duties, Secretary of State reports, tax accounts or activity licenses.
- Overlooking the exemption creates unnecessary filings; overextending it can cause missed corporate, tax, professional-fundraiser or activity duties.
Last verified: 2026-08-07
View official sources (5)
Qualifying religious organizations are separately exempt from the principal charitable-registration system; do not collapse this exemption into the federal §501(c)(3) branch.
- Deadline
- Before solicitation and while relying on the exemption.
- Fee
- No principal charity-registration fee if the exemption applies.
- Filing agency
- Missouri Attorney General
- Frequency
- Continuous status determination
- How to comply
- Document the facts supporting the statutory religious exemption and request an optional exemption letter if useful.
- Official form or portal
- Optional Attorney General exemption letter
Applies to: A religious organization that satisfies the Chapter 407 statutory definition/exemption.
- Professional fund-raisers and other independent systems remain separate.
- Misclassification can lead to unregistered solicitation or unnecessary registration.
Last verified: 2026-08-07
View official sources (3)
Missouri exempts the covered educational-institution category from the principal charitable-registration provisions under its own statutory branch.
- Deadline
- Before solicitation and while relying on the exemption.
- Fee
- No principal charity-registration fee if the statutory exemption applies.
- Filing agency
- Missouri Attorney General
- Frequency
- Continuous status determination
- How to comply
- Document the institution's qualifying status; request an optional exemption letter if useful.
- Official form or portal
- Optional Attorney General exemption letter
Applies to: Qualifying educational institutions and related foundations/entities within §407.456.
- Federal tax-exempt status is a separate exemption branch.
- An entity that does not fit the statutory educational category may remain subject to registration unless another exemption applies.
Last verified: 2026-08-07
View official sources (2)
The exemption depends on both organization type and the membership-only solicitation limitation; it is not a general small-charity exemption.
- Deadline
- At each solicitation campaign while relying on this exemption.
- Fee
- No principal charity-registration fee if the exemption applies.
- Filing agency
- Missouri Attorney General
- Frequency
- Continuous/event-triggered
- How to comply
- Keep solicitation within the statutory membership boundary or register if the organization becomes nonexempt.
- Official form or portal
- No mandatory filing identified solely for claiming the exemption
Applies to: Specified fraternal, benevolent, social, educational, alumni, historical and related organizations whose solicitation is confined to members as provided by §407.456.
- Other exemptions may independently apply.
- Public solicitation outside the exemption conditions can change the registration posture.
Last verified: 2026-08-07
View official source
The hospital/auxiliary exemption is conditional and can be lost when fundraising uses an independent contractor professional fund-raiser in circumstances excluded by the statute.
- Deadline
- Before and during fundraising campaigns.
- Fee
- No principal charity-registration fee if the exemption applies.
- Filing agency
- Missouri Attorney General
- Frequency
- Campaign-dependent
- How to comply
- Evaluate both organization type and who conducts the fundraising.
- Official form or portal
- No mandatory exemption filing identified; optional exemption confirmation may be requested
Applies to: Covered hospitals and auxiliaries fundraising through the personnel specified in §407.456.
- A federally recognized §501(c)(3) hospital may independently fit the federal-status exemption.
- Using a professional fund-raiser can change the charity's own exemption posture under this branch and creates a separate fundraiser registration question.
Last verified: 2026-08-07
View official sources (2)
Section 407.456 separately excludes the covered political solicitation branch; campaign-finance requirements must then be analyzed under Chapter 130 rather than charity-registration law.
- Deadline
- Before engaging in political solicitation.
- Fee
- Charity-registration fee not applicable solely to the exempt Chapter 130 solicitation; campaign fees/filings depend on the activity.
- Responsible party
- Missouri Attorney General; Missouri Ethics Commission or local filing officer
- Frequency
- Event-triggered
- How to comply
- Determine whether the activity is governed by Chapter 130 and comply with the appropriate campaign-finance system.
- Official form or portal
- Missouri Ethics Commission campaign-finance system as applicable
Applies to: Solicitation governed by Missouri campaign-finance law in Chapter 130.
- Federal §501(c)(3) candidate prohibition remains separate and more restrictive for charities.
- Misclassifying political activity can create either charity-registration or campaign-finance noncompliance.
Last verified: 2026-08-07
View official sources (3)
Current AG guidance says an organization needing an exemption letter may request one and attach its IRS determination letter; it does not make the letter a condition of the statutory exemption.
- Deadline
- When written confirmation is useful.
- Fee
- No fee stated in the current AG exemption-letter guidance.
- Filing agency
- Missouri Attorney General
- Frequency
- Optional/event-triggered
- How to comply
- Send the written request and supporting IRS determination as directed by the AG.
- Official form or portal
- Attorney General exemption-letter request
Applies to: An organization that is exempt from Missouri charitable registration and wants written confirmation.
- The current rule allows an exemption request for other statutory exemptions as well; changed circumstances may require notice under the rule.
- Treating the letter as mandatory would invent a filing; failing to preserve exemption evidence can create operational confusion.
Last verified: 2026-08-07
Official sources: Missouri Attorney General and 2 more
View official sources (3)
The federal-status exemption applies after recognition, but the reviewed current sources do not clearly state whether the organization must file a cancellation, status update or exemption confirmation to close an existing AG registration record.
- Deadline
- Promptly after federal recognition if the organization was previously registered.
- Fee
- No transition fee confirmed.
- Responsible party
- Missouri Attorney General
- Frequency
- One-time transition
- How to comply
- Provide the IRS determination to the Attorney General and obtain written instruction on closing/updating the existing charity registration; request an exemption letter if useful.
- Official form or portal
- Attorney General charity unit; optional exemption letter
Applies to: A Missouri charity that registered while nonexempt and later receives federal §501(c)(3) recognition.
- A never-registered organization that already has qualifying §501(c)(3) status uses the statutory exemption directly.
- Simply stopping filings without updating an existing record could create an apparent delinquency; inventing a mandatory cancellation could impose a nonexistent filing.
Verification in progress. Safe approach: After IRS recognition the statutory exemption applies; if already registered, confirm with AG how to close or update the record. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the formal post-recognition charity-registration transition. Why the official evidence is insufficient: The exemption is clear, but current sources do not specify how a preexisting AG registration record is formally closed/updated after IRS recognition. Needed to resolve: Current AG cancellation/status-transition instruction. Risk if this is treated as settled: Simply stopping annual filings could create an apparent delinquency.
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 (4)
File the sworn registration before soliciting contributions and pay the current $15 fee.
- Deadline
- Before solicitation.
- Fee
- $15.
- Filing agency
- Missouri Attorney General
- Frequency
- Initial
- How to comply
- Submit the current initial form, required attachments and fee; comply with signature/notarization requirements in the rule/form.
- Official form or portal
- Charitable Organization Initial Registration Form
Applies to: A charitable organization subject to Chapter 407 registration because no exemption applies.
- Qualifying §407.456 exemptions remove this filing; professional fund-raisers register separately.
- Unregistered solicitation can expose the organization to Chapter 407 enforcement.
Last verified: 2026-08-07
View official sources (3)
Keep the Attorney General registration current using the amendment process; the current charity amendment fee is $15.
- Deadline
- When a reportable registered fact changes under the current rule/form.
- Fee
- $15.
- Filing agency
- Missouri Attorney General
- Frequency
- Event-triggered
- How to comply
- Submit the required amendment/update with the current fee and certification.
- Official form or portal
- Charitable Organization amendment/update process
Applies to: A charity actually registered under Chapter 407 whose registered information materially changes as defined by the statute/rules.
- An exempt §501(c)(3) organization is not made subject to registration merely because its corporate record changes.
- Stale registration information can create noncompliance and enforcement risk.
Last verified: 2026-08-07
View official sources (2)
File the sworn annual report within 75 days after the close of each fiscal year; the $15 annual fee applies under the statutory/rule framework, subject to the current form's fee screen and statutory exceptions.
- Deadline
- Within 75 days after the close of the organization's fiscal year.
- Fee
- $15 annual report fee for the ordinary registered filing, subject to the statutory/rule exception issue addressed separately.
- Filing agency
- Missouri Attorney General
- Frequency
- Annual while registered
- How to comply
- Submit the current annual report with required certification/attachments and applicable fee.
- Official form or portal
- Charitable Organization Annual Report
Applies to: A charitable organization that is registered because no §407.456 exemption applies.
- Qualifying §501(c)(3)/(7)/(8) organizations do not file this annual report; do not publish the 75-day formula as a universal 501(c)(3) deadline.
- Late filing can lead to late fees, expiration and reinstatement requirements.
- Kentucky charity registration renewal required
- Louisiana charity registration renewal required
Last verified: 2026-08-07
View official sources (4)
Section 407.462 authorizes an Attorney General-set low-volume threshold of not less than $10,000, while the current annual form asks whether the organization raised at least $10,000 for purposes of enclosing the $15 fee. The reviewed rule/form do not safely prove that every registered organization below $10,000 is exempt from filing the report.
- Deadline
- Before deciding to omit a registered-charity annual report.
- Fee
- Current annual form uses $10,000 as a fee screen; exact filing-exemption effect requires confirmation.
- Responsible party
- Missouri Attorney General
- Frequency
- Annual threshold decision
- How to comply
- File unless the Attorney General confirms that the statutory low-volume exception applies to the organization's facts.
- Official form or portal
- Charitable Organization Annual Report; Attorney General charity unit
Applies to: A registered charitable organization with low Missouri contribution volume that is evaluating the §407.462 exception.
- Other statutory exceptions, including allocation/local-affiliate structures, are separate.
- Assuming a filing exemption from a fee question can cause an expired registration.
Verification in progress. Safe approach: Do not skip the annual report solely because contributions are below $10,000; confirm the low-volume exception with AG. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the exact current low-volume annual-report filing-exemption threshold/effect. Why the official evidence is insufficient: §407.462 delegates a low-volume threshold while the current form uses $10,000 as a fee screen; the operational filing exemption is not explicit. Needed to resolve: Current AG rule/FAQ expressly stating the threshold and filing effect. Risk if this is treated as settled: Treating a fee question as a filing exemption can cause registration expiration.
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 (3)
Section 407.462 contains exceptions for specified allocation structures and local affiliates; do not replace them with the unrelated §501(c)(3) exemption.
- Deadline
- At registration/annual-report time when the structure applies.
- Fee
- Fee treatment follows the applicable exception and AG process.
- Filing agency
- Missouri Attorney General
- Frequency
- Annual/structure-dependent
- How to comply
- Document the allocation/affiliate relationship and use the Attorney General process applicable to the exception.
- Official form or portal
- Charitable Organization registration/annual report
Applies to: Registered organizations whose contributions are allocated through qualifying community/united-fund structures or are included in a qualifying parent/state/national filing.
- The exact low-volume branch is addressed separately because of current operational ambiguity.
- An affiliate that does not satisfy the statutory conditions remains independently responsible for registration/reporting.
Last verified: 2026-08-07
View official sources (2)
The current rule adds a $10 late fee after the 75-day deadline, allows the registration to expire if the complete report is not filed within six months, and requires reinstatement after expiration.
- Deadline
- Late after 75 days; expiration after six months without a complete annual report.
- Fee
- $10 late fee; after expiration the current rule requires $35 reinstatement plus the ordinary $15 registration amount.
- Filing agency
- Missouri Attorney General
- Frequency
- Event-triggered/annual
- How to comply
- File the overdue report promptly; if expired, use the current Charitable Organization Registration Reinstatement process.
- Official form or portal
- Charitable Organization Registration Reinstatement
Applies to: A charity actually registered under Chapter 407 that misses its annual report.
- This system applies only to organizations that actually must register; exempt §501(c)(3) organizations are outside the ordinary annual-report system.
- An expired registration means the organization cannot safely continue relying on an active registered status while soliciting.
Last verified: 2026-08-07
Official sources: Missouri Attorney General / Missouri Secretary of State and 2 more
View official sources (3)
Section 407.475 limits other state agencies/officials from imposing more expansive annual filing/reporting on covered organizations, subject to its exceptions. It is not a blanket exemption from Chapter 355 corporate reports, tax filings, federal requirements, grants/contracts, investigations or enforcement.
- Deadline
- Whenever another annual state charity-information filing is proposed.
- Fee
- No separate fee.
- Responsible party
- Missouri state agencies and officials; Missouri Attorney General
- Frequency
- Continuous rule
- How to comply
- Apply the statute to the proposed annual information demand and its enumerated exceptions; continue independent filings required by other laws.
- Official form or portal
- No standalone form
Applies to: Organizations regulated or specifically exempted under §§407.450–407.478.
- Federal requirements, grants/contracts, investigations/enforcement and labor-organization provisions are expressly treated separately by the statute.
- Overreading the statute can cause missed corporate, tax or program filings; underreading it can impose unauthorized annual charity reporting.
Last verified: 2026-08-07
View official sources (3)
Manage professional and digital fundraising
Applies when someone is paid to solicit for the organization, or when the organization raises money online. A charity that is exempt from registration does not make its paid fundraiser exempt, and Missouri classifies consultants by what they actually do rather than by what they are called.
Missouri regulates the statutory professional fund-raiser category. A bona fide officer or employee paid regular salary/wages is excluded from that category when the statutory conditions are met.
- Deadline
- Before compensated solicitation begins.
- Fee
- No classification fee; registration fee applies if the person is a professional fund-raiser.
- Responsible party
- Missouri Attorney General
- Frequency
- Campaign/engagement-based
- How to comply
- Compare the actual services against the statutory definition before the person solicits.
- Official form or portal
- Professional Fundraiser guidance
Applies to: A compensated person or firm involved in solicitation for a charitable organization.
- A consultant or grant writer is not automatically outside the definition if the person's conduct constitutes solicitation.
- Misclassification can lead to unregistered professional fundraising.
Last verified: 2026-08-07
View official sources (2)
File the professional fund-raiser registration before solicitation or other regulated activity. Current initial registration is $50 and is effective for one year.
- Deadline
- Before acting or soliciting; valid for one year.
- Fee
- $50 initial and ordinary renewal registration fee.
- Filing agency
- Missouri Attorney General
- Frequency
- Annual renewal
- How to comply
- Submit the current sworn/notarized PFR registration form and fee.
- Official form or portal
- Professional Fundraiser Initial Registration
Applies to: A person or firm that meets Missouri's professional fund-raiser definition.
- The charity's own §501(c)(3) registration exemption does not automatically exempt the separate professional fund-raiser.
- Acting while unregistered can trigger Chapter 407 enforcement.
Last verified: 2026-08-07
View official sources (4)
Keep the registration current; the current amendment/update fee is $25.
- Deadline
- When a reportable registration fact changes.
- Fee
- $25.
- Filing agency
- Missouri Attorney General
- Frequency
- Event-triggered
- How to comply
- Submit the current amendment/update filing with fee.
- Official form or portal
- Professional Fundraiser amendment/update process
Applies to: A registered Missouri professional fund-raiser whose registered information changes in a manner requiring an amendment.
- Ordinary renewal is a separate one-year filing.
- Stale registration information can create noncompliance.
Last verified: 2026-08-07
Official sources: Missouri Attorney General and 1 more
View official sources (2)
Renew at least 10 days before expiration. The current rule adds a $10 late fee after 30 days and forfeits registration if a complete renewal is not filed within 45 days; current reinstatement totals $75.
- Deadline
- Renewal due 10 days before expiration; late after 30 days; forfeiture after 45 days without complete renewal.
- Fee
- $50 renewal; $10 late fee after the rule's late point; $75 current reinstatement total ($25 reinstatement plus $50 registration).
- Filing agency
- Missouri Attorney General
- Frequency
- Annual/event-triggered
- How to comply
- File renewal timely; after forfeiture use the current PFR Reinstatement form.
- Official form or portal
- Professional Fundraiser Renewal; Professional Fundraiser Registration Reinstatement
Applies to: A professional fund-raiser continuing activity beyond the one-year registration period or seeking restoration after forfeiture.
- Exact campaign/contract reporting duties must be reviewed separately if the fundraiser's activity triggers them.
- Late or forfeited registration prevents safe continuation of regulated professional fundraising.
Last verified: 2026-08-07
Official sources: Missouri Attorney General / Missouri Secretary of State and 2 more
View official sources (3)
Current AG guidance states Missouri law does not separately define a “fundraising consultant” or “fundraising counsel” category. A consultant can still be a professional fund-raiser if actual conduct constitutes solicitation.
- Deadline
- Before the consultant begins donor-facing activity.
- Fee
- No separate counsel-category fee exists in the reviewed current Missouri guidance; PFR fees apply if the person meets that definition.
- Responsible party
- Missouri Attorney General
- Frequency
- Engagement-specific
- How to comply
- Scope the engagement and compare actual conduct to solicitation/PFR definitions.
- Official form or portal
- Professional Fundraiser guidance
Applies to: Compensated consultants, grant writers and fundraising advisers.
- Pure back-office services may fall outside solicitation, but classification remains conduct-specific.
- Calling a solicitor a “consultant” does not avoid registration; inventing a counsel category creates a false filing.
Last verified: 2026-08-07
Official sources: Missouri Attorney General and 1 more
View official sources (2)
The charity may be exempt from its own Chapter 407 charity registration while a separate professional fund-raiser remains subject to registration before solicitation.
- Deadline
- Before the professional fund-raiser solicits.
- Fee
- Charity registration fee may be inapplicable; fundraiser registration is $50.
- Responsible party
- Missouri Attorney General
- Frequency
- Campaign/engagement-based
- How to comply
- Document the charity's exemption and separately verify/register the fundraiser.
- Official form or portal
- PFR Initial Registration; charity exemption documentation
Applies to: A federally recognized §501(c)(3) charity that hires a person meeting the professional fund-raiser definition.
- Hospital/auxiliary exemption analysis may also change when an independent professional fundraiser is used.
- Merging the two systems can cause an unregistered fundraiser or unnecessary charity filing.
Last verified: 2026-08-07
View official sources (3)
Missouri defines solicitation broadly enough that the communication method does not itself remove an otherwise covered request/appeal from Chapter 407 analysis.
- Deadline
- Before launching donor-facing digital solicitation when the organization is not clearly exempt.
- Fee
- Registration fees depend on the organization's/fundraiser's classification.
- Responsible party
- Missouri Attorney General
- Frequency
- Campaign/continuous
- How to comply
- Apply the statutory solicitation definition and the organization's exemption status to the actual digital campaign.
- Official form or portal
- Online donation/email/social fundraising workflow
Applies to: Organizations and fundraisers using internet, email or social channels to request contributions from persons in Missouri.
- A qualifying §501(c)(3) charity remains exempt from its own principal registration even though the communication is solicitation.
- Assuming internet fundraising is categorically outside Missouri law can cause unregistered solicitation.
Last verified: 2026-08-07
View official sources (3)
No reviewed current Missouri official source classifies every modern platform model. A vendor may become a professional fund-raiser if its actual conduct meets Missouri's compensated-solicitation definition; passive processing should not be reclassified without evidence.
- Deadline
- Before contracting for vendor conduct that includes solicitation or donor-facing campaign activity.
- Fee
- No universal platform registration fee established; PFR fees apply only if the PFR definition is met.
- Responsible party
- Missouri Attorney General
- Frequency
- Engagement-specific
- How to comply
- Map the vendor's actual functions to §§407.453/407.466 and obtain AG confirmation for ambiguous models.
- Official form or portal
- Vendor contract; Attorney General charity unit
Applies to: A charity using a crowdfunding site, payment processor, peer-to-peer tool or compensated platform vendor.
- The charity's own §501(c)(3) exemption remains separate from vendor classification.
- Overclassification invents registrations; underclassification can leave a regulated professional fundraiser unregistered.
Verification in progress. Safe approach: A platform is not automatically a professional fund-raiser; classification depends on its actual compensated solicitation conduct. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for generic modern fundraising-platform classification. Why the official evidence is insufficient: Current statute/guidance defines solicitation and PFR activity but does not classify every modern processor/crowdfunding/peer-to-peer model. Needed to resolve: AG guidance/ruling on the specific platform model. Risk if this is treated as settled: Automatic classification can invent or omit a registration duty.
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 (3)
Protect charitable assets and handle major transactions
Applies when a public benefit corporation merges, disposes of all or substantially all of its property outside the ordinary course, or dissolves. Each of those carries its own Attorney General notice with its own operator, and donor restrictions survive the transaction.
Apply the transaction-specific Attorney General notice rule. For the covered merger with a business or mutual benefit corporation, written notice must be given at least 20 days before consummation.
- Deadline
- At least 20 days before consummation for the covered §355.621 branch; other covered merger notice follows the statute.
- Fee
- No separate Attorney General notice fee stated in the current statute/guidance.
- Filing agency
- Missouri Attorney General
- Frequency
- Transaction-triggered
- How to comply
- Provide the Attorney General the statutory transaction notice and documents before closing.
- Official form or portal
- Attorney General nonprofit transaction notice process; Articles of Merger Corp. 39
Applies to: A Missouri public benefit corporation entering a merger covered by §355.621.
- The exact notice branch depends on the merger counterpart and public-benefit classification.
- Closing before the statutory notice period can violate Chapter 355 and expose the transaction to challenge/enforcement.
Last verified: 2026-08-07
View official sources (3)
Provide the Attorney General written notice 20 days before the covered disposition; keep this distinct from corporate board/member approval.
- Deadline
- 20 days before the covered disposition.
- Fee
- No separate Attorney General notice fee stated.
- Filing agency
- Missouri Attorney General
- Frequency
- Transaction-triggered
- How to comply
- Send the transaction notice and supporting information before closing.
- Official form or portal
- Attorney General nonprofit transaction notice process
Applies to: A Missouri public benefit corporation proposing a sale, lease, exchange or other disposition of all or substantially all property outside the ordinary course.
- Ordinary-course transactions and fact-specific restricted assets require separate analysis.
- A premature disposition can violate the statutory notice requirement and jeopardize charitable assets.
Last verified: 2026-08-07
View official sources (2)
Send the written Attorney General dissolution notice and plan at or before filing Articles of Dissolution. Do not transfer covered dissolution assets until 20 days after notice unless the Attorney General consents or indicates no action earlier; provide the required post-transfer recipient information.
- Deadline
- Notice at or before Articles of Dissolution; asset transfer after 20 days unless shortened by written AG consent/no-action; post-transfer recipient list after covered transfers.
- Fee
- No separate Attorney General notice fee stated.
- Filing agency
- Missouri Attorney General
- Frequency
- Dissolution-triggered
- How to comply
- Submit the AG dissolution notice/plan, then file corporate dissolution and observe the waiting/recipient-list rules.
- Official form or portal
- Notice of Dissolution; Corp. 45
Applies to: A Missouri public benefit corporation voluntarily dissolving.
- Church/religious and other statutory exceptions must be applied exactly; corporate termination remains a separate later filing.
- Transferring charitable assets too early can violate Chapter 355 and expose directors/recipients to challenge.
Last verified: 2026-08-07
View official sources (3)
Distribution authority is constrained by Chapter 355 and the restrictions attached to charitable assets; do not treat all remaining property as freely distributable.
- Deadline
- Before any major or dissolution-related charitable-asset transfer.
- Fee
- No universal filing fee; transaction/court costs may apply.
- Responsible party
- Board of directors; Missouri Attorney General; courts when required
- Frequency
- Transaction-triggered
- How to comply
- Inventory restrictions, follow governing instruments/statutes and obtain required Attorney General/court involvement before transfer.
- Official form or portal
- Gift instruments; dissolution plan; transaction notice
Applies to: Missouri public benefit corporations holding assets subject to charitable purposes, donor restrictions or other legal restrictions.
- Restricted assets can require more than the ordinary corporate approval path.
- Improper diversion can lead to enforcement, restitution or invalid transfers.
Last verified: 2026-08-07
View official sources (3)
Manage Missouri income, sales/use and property tax
Three separate taxes with three separate tests. Federal section 501(c)(3) status does not by itself produce a Missouri sales or use tax exemption, property tax turns on actual use and is administered locally, and an exempt organization can still owe Missouri corporate income tax on taxable income.
Current DOR instructions generally do not require the exempt organization to send those exempt-organization federal returns or an MO-1120 merely because it files them.
- Deadline
- For each tax year after federal/state taxable-income posture is known.
- Fee
- No MO-1120 filing fee stated.
- Responsible party
- Missouri Department of Revenue
- Frequency
- Annual tax determination
- How to comply
- Maintain federal exemption/tax records and file Missouri corporate income tax only when a Missouri filing trigger exists.
- Official form or portal
- Form MO-1120 as applicable
Applies to: A federally exempt Missouri nonprofit corporation with no Missouri-taxable corporate income.
- UBTI and other taxable federal corporate income are addressed separately.
- Unnecessary filing creates administrative burden; failing to file when taxable income exists can cause tax, interest and penalties.
- Arkansas state income tax exemption required
- Florida state income tax exemption automatic, nothing to file
Last verified: 2026-08-07
Official sources: Missouri Department of Revenue and 1 more
View official sources (2)
Federal exemption does not shield taxable unrelated business income from Missouri corporate-income-tax treatment; use MO-1120 when the current instructions require it.
- Deadline
- By the applicable Missouri corporate-return due date for the tax year.
- Fee
- Tax due depends on taxable income; no separate filing fee stated.
- Filing agency
- Missouri Department of Revenue
- Frequency
- Annual when triggered
- How to comply
- Prepare MO-1120 using the current instructions and attach the required federal taxable-income return/material.
- Official form or portal
- MO-1120; federal Form 990-T as applicable
Applies to: A federally exempt organization that reports taxable corporate income on Form 990-T or another applicable federal corporate return.
- The filing does not make the organization nonexempt for all other purposes.
- Failure to report taxable income can cause tax, interest and penalties.
Last verified: 2026-08-07
Official source: Missouri Department of Revenue — 2025 Form MO-1120 Instructions
View official source
Federal §501(c) recognition helps the DOR determination but does not itself guarantee Missouri sales/use-tax exemption; apply separately to DOR.
- Deadline
- Before claiming Missouri exempt purchase/sale treatment when a DOR exemption letter is required.
- Fee
- No application fee is stated on current Form 1746; do not convert the absence of a stated fee into a guaranteed $0 charge.
- Responsible party
- Missouri Department of Revenue
- Frequency
- Status/application-based
- How to comply
- Apply using Form 1746 and retain the DOR exemption letter for qualifying transactions.
- Official form or portal
- Form 1746
Applies to: A nonprofit seeking exemption on qualifying purchases or qualifying exempt-function transactions.
- The statutory exemption is function/use-specific; not every nonprofit transaction is exempt.
- Claiming exemption without Missouri approval can cause tax assessment, interest and penalties.
- Kansas sales tax when you buy required
- Maine sales tax when you buy required
Last verified: 2026-08-07
Official sources: Missouri Department of Revenue and 2 more
View official sources (3)
Provide the completed application, Secretary of State evidence, bylaws, IRS determination letter if received, and the financial information required by the current form; a sufficiently new organization uses the projected-budget branch.
- Deadline
- Before relying on a new Missouri exemption letter.
- Fee
- No application fee stated on current Form 1746.
- Filing agency
- Missouri Department of Revenue
- Frequency
- Initial/status-change
- How to comply
- Submit Form 1746 with the current attachments to DOR.
- Official form or portal
- Form 1746
Applies to: An organization applying for Missouri sales/use-tax exemption.
- Federal determination may be pending; the form specifies documentation based on age/status.
- An incomplete application can delay or prevent issuance of the exemption letter.
Last verified: 2026-08-07
Official sources: Missouri Department of Revenue and 1 more
View official sources (2)
Section 144.030.2(19) protects qualifying sales by or to covered institutions only within the statutory function; do not state that every purchase or every nonprofit sale is exempt.
- Deadline
- At each purchase or sale where exemption is claimed.
- Fee
- Tax depends on the transaction; no separate filing fee.
- Responsible party
- Missouri Department of Revenue
- Frequency
- Transaction-triggered
- How to comply
- Provide exemption documentation to sellers for qualifying purchases and collect/remit tax when a sale falls outside the statutory exemption.
- Official form or portal
- Missouri sales tax exemption letter; sales tax account as applicable
Applies to: A Missouri-exempt organization buying goods/services or making sales.
- Activities outside exempt functions and fact-specific sales may be taxable.
- Overbroad exemption claims can create sales/use-tax liability.
Last verified: 2026-08-07
View official sources (3)
If transactions are taxable, the nonprofit uses the ordinary DOR business-tax registration and return system; nonprofit status does not eliminate seller obligations.
- Deadline
- Before beginning taxable sales or as required by the DOR registration system.
- Fee
- Account/return tax amounts depend on sales; no universal nonprofit registration fee stated.
- Filing agency
- Missouri Department of Revenue
- Frequency
- Ongoing while taxable seller
- How to comply
- Register through the DOR/MyTax Missouri workflow and file assigned sales-tax returns.
- Official form or portal
- MyTax Missouri; DOR business registration
Applies to: A nonprofit making Missouri taxable sales.
- Qualifying exempt-function sales under §144.030 may not require collection for that transaction.
- Unregistered taxable sales can lead to tax, interest and penalties.
- Tennessee sales tax when you sell required in some cases
- Michigan sales tax when you sell required
Last verified: 2026-08-07
Official sources: Missouri Department of Revenue and 2 more
View official sources (3)
Qualifying property must satisfy the constitutional/statutory use tests, including actual and regular exclusive qualifying use; federal tax recognition alone does not establish property exemption.
- Deadline
- At acquisition and on the local assessor's exemption/assessment schedule.
- Fee
- Application/appeal fees vary locally; no single statewide filing fee.
- Filing agency
- Local Missouri assessor with assessment jurisdiction
- Responsible party
- County/city assessor with local assessment jurisdiction
- Frequency
- Local assessment cycle
- How to comply
- Apply to the appropriate local assessor with ownership/use evidence.
- Official form or portal
- Local assessor exemption process
Applies to: A nonprofit owning Missouri real or tangible personal property and seeking property-tax exemption.
- The state constitutional/statutory standard is implemented locally.
- Property that does not satisfy the exemption can remain taxable and accrue tax/penalties.
- Illinois property tax exemption required in some cases
- Maryland property tax exemption required
Last verified: 2026-08-07
View official sources (3)
Property exemption depends on actual qualifying use. Nonqualifying portions or commercial/investment use can defeat or limit exemption; local assessor review is required.
- Deadline
- Whenever use changes or mixed use exists.
- Fee
- No universal fee; local assessment/appeal procedures apply.
- Responsible party
- Local assessor; local board/court on appeal
- Frequency
- Continuous/local assessment cycle
- How to comply
- Disclose the actual use to the assessor and seek parcel/portion-specific determination where necessary.
- Official form or portal
- Local property-tax exemption/appeal process
Applies to: Nonprofits owning property with mixed, leased, investment, vacant or changing uses.
- Leased property and personal property can be treated differently depending on ownership/use and locality.
- Overclaiming can cause assessment, back tax and penalties.
Last verified: 2026-08-07
View official sources (3)
St. Louis requires a local exemption application and evaluates actual ownership/use; its procedure must not be generalized to another county or city.
- Deadline
- Under the City of St. Louis local assessment/exemption process.
- Fee
- Local fees/procedures vary; no statewide amount inferred.
- Filing agency
- City of St. Louis Assessor
- Frequency
- Local
- How to comply
- Use the City Assessor's exemption process for St. Louis property; use the applicable assessor elsewhere.
- Official form or portal
- City of St. Louis Property Tax Exemption process
Applies to: A nonprofit seeking exemption for property located in the City of St. Louis; other property owners use their own assessor.
- This is a local implementation example only.
- Using the wrong jurisdiction's form or deadline can delay exemption.
Last verified: 2026-08-07
Official sources: City of St. Louis Assessor and 1 more
View official sources (2)
Register and operate as an employer
Applies once the organization pays anyone. Withholding, unemployment insurance and workers compensation open on three different triggers and are administered by three different offices, so reaching one threshold says nothing about the others.
Nonprofit status does not eliminate employer withholding. Register the employer tax account through DOR/MyTax Missouri before required withholding filings begin.
- Deadline
- Before the first required Missouri withholding return/payment.
- Fee
- No universal employer-registration fee stated in current DOR materials.
- Filing agency
- Missouri Department of Revenue
- Frequency
- Ongoing while employer account is active
- How to comply
- Register through the DOR business-registration/MyTax Missouri workflow.
- Official form or portal
- MyTax Missouri; business tax registration
Applies to: A nonprofit employer paying wages subject to Missouri income-tax withholding.
- Employee residency/work-location rules affect withholding and should be applied under the current Employer's Tax Guide.
- Failure to register, withhold or remit can create tax, interest and penalties.
Last verified: 2026-08-07
Official sources: Missouri Department of Revenue and 1 more
View official sources (2)
File MO-941 at the assigned filing frequency, pay by the applicable current schedule, and file required zero returns when no tax was withheld during an active reporting period.
- Deadline
- According to the DOR-assigned withholding filing frequency and current tax guide.
- Fee
- Tax due depends on wages/withholding; no return filing fee stated.
- Filing agency
- Missouri Department of Revenue
- Frequency
- Quarter-monthly, monthly, quarterly or annual as assigned/applicable
- How to comply
- File electronically or by an allowed method under the current Employer's Tax Guide and MO-941 instructions.
- Official form or portal
- Form MO-941; MyTax Missouri
Applies to: A nonprofit with an active Missouri employer withholding account.
- Electronic-payment requirements and filing frequency depend on the employer's current DOR classification.
- Late/missing returns and payments can create penalties, interest and collection action.
Last verified: 2026-08-07
Official sources: Missouri Department of Revenue and 1 more
View official sources (2)
Mark/file the final employer return and use the current DOR final-report/account-closure process rather than simply stopping returns.
- Deadline
- With the final withholding period and account closure.
- Fee
- No separate closure fee stated.
- Filing agency
- Missouri Department of Revenue
- Frequency
- One-time closure
- How to comply
- Use the final return and current Form 5633/final-report workflow as applicable.
- Official form or portal
- MO-941; Form 5633 Final Report
Applies to: A nonprofit that permanently stops paying Missouri wages or closes its withholding account.
- Corporate dissolution alone does not close the withholding account.
- Leaving the account open can cause expected-return notices and delinquency records.
Last verified: 2026-08-07
Official sources: Missouri Department of Revenue and 2 more
View official sources (3)
Missouri unemployment coverage is triggered when the nonprofit employs four or more individuals for some portion of a day in each of 20 different calendar weeks, whether or not consecutive; successor liability can independently trigger coverage.
- Deadline
- Coverage begins when the statutory test or successor rule is met.
- Fee
- Contribution rate or reimbursable liability depends on financing choice and account history.
- Filing agency
- Missouri Department of Labor and Industrial Relations, Division of Employment Security
- Frequency
- Continuous/annual coverage test
- How to comply
- Register with DES through the current employer/UInteract process when liable.
- Official form or portal
- UInteract employer registration
Applies to: A §501(c)(3) nonprofit employer not within a statutory exclusion.
- The general business UI threshold must not replace this nonprofit-specific test; church/religious-order exclusions are separate.
- Failure to register/report/pay can create assessments, interest and penalties.
- Kentucky unemployment insurance required
- Minnesota unemployment insurance required
Last verified: 2026-08-07
View official sources (3)
Missouri unemployment law excludes specified religious employment/services; do not apply the four-in-20 test without first checking these statutory exclusions.
- Deadline
- Before determining UI liability for a religious organization or covered religious service.
- Fee
- No separate exemption filing fee stated.
- Responsible party
- Missouri Department of Labor and Industrial Relations, Division of Employment Security
- Frequency
- Continuous status determination
- How to comply
- Document the facts supporting the statutory exclusion and use DES guidance if status is uncertain.
- Official form or portal
- UInteract/DES employer determination as needed
Applies to: Churches, conventions/associations of churches, and organizations principally operated for religious purposes and related service categories within §288.034.
- Not every religiously affiliated nonprofit fits every statutory exclusion.
- Misclassification can cause unpaid UI liability or unnecessary contributions.
Last verified: 2026-08-07
View official sources (2)
Use DES/UInteract for employer registration and periodic wage/contribution reporting.
- Deadline
- Upon becoming liable; quarterly reports thereafter under the current DES calendar.
- Fee
- Tax/reimbursement amount depends on financing method and wages.
- Filing agency
- Missouri Department of Labor and Industrial Relations, Division of Employment Security
- Frequency
- Quarterly
- How to comply
- Register and file through UInteract or the current DES method.
- Official form or portal
- UInteract
Applies to: A nonprofit that meets Missouri UI liability or succeeds to a liable employer.
- Reimbursable employers still have wage-reporting and reimbursement duties.
- Missing reports/payments can create estimates, assessments, penalties and collection action.
Last verified: 2026-08-07
View official sources (3)
Missouri permits qualifying nonprofit employers to choose between contributions and reimbursement of benefits under §288.090. An initial reimbursement election is generally made within 30 days after becoming subject; later changes use the statute's advance timing and minimum-duration rules.
- Deadline
- Initial election generally within 30 days after becoming subject; later election/change under §288.090 timing.
- Fee
- Contributory rate or reimbursement amount varies; 2026 new-employer nonprofit contribution rate is stated by DES.
- Filing agency
- Missouri Department of Labor and Industrial Relations, Division of Employment Security
- Frequency
- Election-based
- How to comply
- Make the financing election through DES and retain the election/notice.
- Official form or portal
- DES/UInteract financing election
Applies to: A §501(c)(3) organization that is or becomes a Missouri liable UI employer.
- Reimbursement can create significant benefit-charge exposure; financing choice is not a waiver of reporting.
- Missing the election window can lock the employer into the default financing method for the applicable period.
Last verified: 2026-08-07
View official sources (3)
Successor status can independently create Missouri UI liability and account obligations.
- Deadline
- At acquisition/succession.
- Fee
- Liability/rate depends on the transferred employer account and statute.
- Filing agency
- Missouri Department of Labor and Industrial Relations, Division of Employment Security
- Frequency
- Event-triggered
- How to comply
- Disclose the acquisition to DES and obtain the appropriate account/rate determination.
- Official form or portal
- UInteract; DES employer registration
Applies to: A nonprofit acquiring or succeeding to a Missouri business/employer.
- The precise transfer/rate treatment is transaction-specific.
- Ignoring successor rules can cause retroactive contributions/reimbursements and reporting liability.
Last verified: 2026-08-07
View official sources (2)
The ordinary Missouri threshold is five or more employees; construction employers are covered at one or more employees.
- Deadline
- When the covered employee threshold is met; maintain coverage while covered.
- Fee
- Insurance premium varies; self-insurance requires separate qualification.
- Responsible party
- Missouri Department of Labor and Industrial Relations, Division of Workers' Compensation
- Frequency
- Continuous while covered
- How to comply
- Purchase workers' compensation insurance or qualify for self-insurance as permitted.
- Official form or portal
- Workers' compensation insurance/self-insurance
Applies to: A Missouri nonprofit employer not otherwise exempt from workers' compensation coverage.
- Statutory exclusions and voluntary election can change coverage.
- Operating without required coverage can lead to penalties and exposure to employee claims.
- Kansas workers compensation required
- Tennessee workers compensation required
Last verified: 2026-08-07
View official sources (2)
Current DWC guidance states the count includes full-time and part-time employees and corporate officers.
- Deadline
- Whenever coverage threshold is evaluated.
- Fee
- No separate counting fee.
- Responsible party
- Missouri Department of Labor and Industrial Relations, Division of Workers' Compensation
- Frequency
- Continuous
- How to comply
- Maintain an accurate roster and count covered workers under DWC guidance.
- Official form or portal
- Employer payroll/roster
Applies to: Missouri employers evaluating the workers' compensation employee-count threshold.
- Specific statutory exclusions can remove certain services/persons from coverage.
- Undercounting can leave a required employer uninsured.
Last verified: 2026-08-07
View official sources (2)
Section 287.090 excludes the specified volunteers only when they receive no wages and serve on a purely voluntary and charitable basis; do not describe every nonprofit worker as a volunteer.
- Deadline
- At volunteer classification and whenever compensation/role changes.
- Fee
- No separate exemption fee.
- Responsible party
- Missouri Department of Labor and Industrial Relations, Division of Workers' Compensation
- Frequency
- Continuous classification
- How to comply
- Document volunteer status, no wages and charitable/voluntary service facts.
- Official form or portal
- Volunteer agreement/records
Applies to: A qualifying §501(c)(3) or §501(c)(19) organization using unpaid volunteers.
- Other workers' compensation exclusions/elections are separate.
- Misclassifying an employee as an excluded volunteer can leave the employer uninsured and create wage/benefit liability.
Last verified: 2026-08-07
View official sources (2)
Missouri provides a specific religious-exception program and permits otherwise exempt employers to elect coverage.
- Deadline
- Before relying on the religious exception or when electing voluntary coverage.
- Fee
- Program/insurance costs vary.
- Filing agency
- Missouri Department of Labor and Industrial Relations, Division of Workers’ Compensation
- Frequency
- Status/election-based
- How to comply
- Use the DWC Religious Exception Program or obtain voluntary insurance as appropriate.
- Official form or portal
- Religious Exception Program; workers' compensation policy
Applies to: Religious organizations eligible for the statutory exception and employers below the ordinary mandatory threshold considering voluntary coverage.
- Volunteer exclusion is separate and should not be merged with religious exception.
- Relying on an unestablished exception can leave the employer uninsured.
Last verified: 2026-08-07
View official sources (2)
Report the new employee within 20 calendar days to the Missouri state new-hire registry.
- Deadline
- Within 20 calendar days after hire.
- Fee
- No state filing fee stated.
- Filing agency
- Missouri Department of Social Services, Family Support Division
- Frequency
- Per hire
- How to comply
- Report through the Missouri Employer new-hire portal or another allowed method.
- Official form or portal
- Missouri Employer New Hire Reporting
Applies to: A Missouri nonprofit employer that hires an employee subject to new-hire reporting.
- Federal multistate-employer options may apply under the current reporting system.
- Late/nonreporting can impair child-support enforcement and expose the employer to statutory penalties.
Last verified: 2026-08-07
View official source
A rehire that requires a new W-4 is reportable under current guidance. Electronic/magnetic filers may transmit twice monthly, with transmissions not more than 16 days apart.
- Deadline
- Rehire under the new-hire deadline; electronic transmissions not more than 16 days apart when using the twice-monthly option.
- Fee
- No state filing fee stated.
- Filing agency
- Missouri Department of Social Services, Family Support Division
- Frequency
- Per rehire / twice-monthly option
- How to comply
- Use the Missouri Employer portal/batch reporting method.
- Official form or portal
- Missouri New Hire Reporting portal
Applies to: A Missouri employer rehiring employees or using electronic/magnetic batch reporting.
- The reviewed current Missouri new-hire materials do not establish a broad independent-contractor reporting rule; no such negative is inferred.
- Missing rehires or batch timing can create reporting noncompliance.
Last verified: 2026-08-07
Official sources: Missouri Department of Social Services, Family Support Division and 1 more
View official sources (2)
Missouri's 2026 minimum wage is $15.00 per hour. Tipped employees may be paid at least 50% of the minimum wage if tips bring total compensation to the minimum; statutory exemptions remain applicable.
- Deadline
- Each covered workweek/pay period during 2026.
- Fee
- $15.00/hour minimum wage in 2026; tipped cash wage generally at least $7.50/hour plus sufficient tips.
- Responsible party
- Missouri Department of Labor and Industrial Relations, Division of Labor Standards
- Frequency
- Continuous/year-specific
- How to comply
- Pay covered employees through payroll and maintain required wage records.
- Official form or portal
- 2026 Minimum Wage guidance/poster
Applies to: Missouri nonprofit employers and employees covered by state minimum-wage law.
- State law excludes certain employment and includes a retail/service employer gross-sales threshold; federal law may independently require a higher/parallel result.
- Underpayment can lead to wage claims, damages and penalties.
Last verified: 2026-08-07
View official source
HB 567 repealed the statewide earned-paid-sick-time mandate effective August 28, 2025. Employers may voluntarily continue paid sick time, and other contractual/local/federal obligations must be analyzed separately.
- Deadline
- No statewide accrual mandate after August 28, 2025 under the repealed provisions.
- Fee
- No state paid-sick-time filing fee.
- Responsible party
- Missouri Department of Labor and Industrial Relations, Division of Labor Standards
- Frequency
- Current status/continuous
- How to comply
- Do not accrue/pay under the repealed statewide mandate unless another policy/law requires it; maintain any voluntary policy consistently.
- Official form or portal
- Current DLS paid sick time FAQ
Applies to: Missouri employers evaluating statewide paid sick leave in 2026.
- This fact does not state that no local, federal, contract or employer-policy leave obligation can apply.
- Using outdated 2024/2025 guidance can create false compliance obligations; ignoring other applicable leave obligations can also create liability.
Last verified: 2026-08-07
View official source
Run charitable gaming, raffles and alcohol events
Applies to fundraising events that involve games of chance or alcohol. Bingo and pull-tabs are licensed by the Missouri Gaming Commission, raffles rest on separate constitutional authority, and a temporary liquor licence is separate again from the rules on donated alcohol.
Use the Missouri Gaming Commission charitable-games licensing system; organization eligibility and use-of-proceeds requirements apply independently from ordinary charity-registration status.
- Deadline
- Before conducting licensed bingo or pull-tab activity.
- Fee
- License fee depends on the license type.
- Filing agency
- Missouri Gaming Commission, Charitable Games Division
- Frequency
- License/event-based
- How to comply
- Apply using the current MGC license application and maintain required records/reports.
- Official form or portal
- Form 100 — Missouri Bingo/Pull-Tab License Application
Applies to: An eligible charitable, religious, fraternal, veteran or service organization conducting bingo/pull-tabs under Chapter 313.
- Raffles are a separate constitutional/statutory path and are not authorized merely by holding a bingo license.
- Unlicensed gaming can trigger gaming-law enforcement and jeopardize proceeds.
Last verified: 2026-08-07
Official sources: Missouri Gaming Commission, Charitable Games Division and 3 more
View official sources (4)
Form 100 supports regular and special bingo choices; current statutory/form materials set different duration/conduct conditions and fees.
- Deadline
- Before the licensed bingo activity and at renewal/event as applicable.
- Fee
- Regular bingo license: $50; special bingo license: $25 under current Chapter 313/MGC materials.
- Filing agency
- Missouri Gaming Commission, Charitable Games Division
- Frequency
- Annual or event-specific
- How to comply
- File Form 100 and select the correct license type.
- Official form or portal
- Form 100
Applies to: An eligible organization applying for regular or special bingo authority.
- Pull-tab-only and multiple-organization systems are separate.
- Using the wrong license type can cause unauthorized frequency/duration or fee treatment.
Last verified: 2026-08-07
Official sources: Missouri Gaming Commission, Charitable Games Division and 2 more
View official sources (3)
Current MGC materials provide Form 105 for a pull-tab-only license, limit an event to no more than 24 hours, and limit an organization to 15 such licenses per calendar year.
- Deadline
- Before each pull-tab-only event; no more than 15 licenses per calendar year.
- Fee
- Pull-tab-only license: $10.
- Filing agency
- Missouri Gaming Commission, Charitable Games Division
- Frequency
- Per event
- How to comply
- File Form 105 for each authorized event.
- Official form or portal
- Form 105 — Missouri Pull-Tab Only License Application
Applies to: An eligible organization conducting a pull-tab-only event outside the ordinary bingo license path.
- Pull-tabs conducted under a regular bingo license follow that license's rules instead.
- Exceeding the annual/event limits or conducting without a license can violate charitable-gaming law.
Last verified: 2026-08-07
Official sources: Missouri Gaming Commission, Charitable Games Division and 2 more
View official sources (3)
Current MGC materials permit a multiple-organization bingo arrangement with no more than five participating organizations and require the designated multiple-organization filing plus each organization's licensing paperwork.
- Deadline
- Before the joint event.
- Fee
- Fees depend on each participating organization's license/application.
- Filing agency
- Missouri Gaming Commission, Charitable Games Division
- Frequency
- Event-specific
- How to comply
- Use the current multiple-organization form and required Form 100 filings.
- Official form or portal
- MGC multiple-organization bingo application; Form 100
Applies to: Eligible organizations jointly conducting a multiple-organization bingo event.
- The five-organization cap applies to this gaming structure and does not govern unrelated co-sponsored fundraising.
- An improperly structured joint event can exceed license authority.
Last verified: 2026-08-07
Official sources: Missouri Gaming Commission, Charitable Games Division and 1 more
View official sources (2)
Licensed gaming carries separate reporting/tax/recordkeeping and proceeds restrictions; licensing does not end with the event.
- Deadline
- According to the current quarterly/event reporting calendar for the license type.
- Fee
- Gaming taxes/fees depend on game receipts and license type.
- Filing agency
- Missouri Gaming Commission, Charitable Games Division
- Frequency
- Quarterly/event-based
- How to comply
- File the current MGC reports and remit taxes through the prescribed process.
- Official form or portal
- MGC charitable-games reports
Applies to: A licensed Missouri charitable-games organization.
- Raffle proceeds rules must be analyzed under the raffle path rather than imported from bingo.
- Missing reports/taxes or misuse of proceeds can jeopardize the license and cause enforcement.
Last verified: 2026-08-07
Official sources: Missouri Gaming Commission, Charitable Games Division and 2 more
View official sources (3)
Missouri Constitution Article III, §39(f) authorizes qualifying organizations to sponsor raffles and sweepstakes. Do not describe the MGC bingo license as a general raffle license.
- Deadline
- Before sponsoring the raffle/sweepstakes.
- Fee
- No universal state raffle-license fee was affirmatively confirmed from the reviewed current official authority.
- Responsible party
- Missouri constitutional/statutory authorities; Missouri Gaming Commission only where assigned by law
- Frequency
- Event-specific
- How to comply
- Verify the event mechanics under current state/local law; keep any gaming or alcohol permission separate.
- Official form or portal
- Raffle/sweepstakes rules as applicable
Applies to: An organization recognized as charitable or religious under federal law sponsoring a raffle or sweepstakes in Missouri.
- Qualification depends on recognized charitable/religious status and the legislature may regulate the activity.
- An event outside constitutional/statutory conditions can constitute unlawful gambling.
Last verified: 2026-08-07
View official sources (2)
The Constitution authorizes qualifying raffles/sweepstakes, but the reviewed current official sources do not affirmatively resolve a universal state licensing requirement or the legality of every online/electronic ticketing/payment mechanic.
- Deadline
- Before offering online/electronic participation or ticket sales.
- Fee
- No universal fee confirmed.
- Responsible party
- Missouri Gaming Commission; other state/local authorities as applicable
- Frequency
- Event-specific
- How to comply
- Obtain current official confirmation for the exact ticketing/payment/remote-participation model before launch.
- Official form or portal
- Missouri Gaming Commission/appropriate state or local authority
Applies to: A qualifying organization proposing an online/electronic Missouri raffle or sweepstakes.
- Alcohol prizes have separate §311.332 conditions and do not resolve raffle ticketing mechanics.
- Assuming online sales are permitted or prohibited from silence can expose the organization to gambling-law violations or unnecessarily block a lawful event.
Verification in progress. Safe approach: Qualifying charities may sponsor raffles, but confirm online ticketing, payments and remote participation before launch. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for universal online/electronic raffle mechanics and state-license treatment. Why the official evidence is insufficient: Constitutional raffle authority is clear, but universal state-license and online/electronic ticket/payment mechanics are not affirmatively resolved. Needed to resolve: Current MGC/AG guidance or controlling statute/rule on the exact mechanic. Risk if this is treated as settled: Unsupported yes/no wording can facilitate unlawful gambling or impose a false restriction.
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 (3)
The Retail By Drink Picnic License is a temporary state alcohol license for qualifying nonprofit events, not a general charity exemption from liquor law.
- Deadline
- Before the event; license period up to seven days.
- Fee
- $25 state fee.
- Filing agency
- Missouri Department of Public Safety, Division of Alcohol and Tobacco Control
- Frequency
- Per event
- How to comply
- Submit the current Picnic License application/checklist and required state/local/property permissions.
- Official form or portal
- Picnic License application/checklist
Applies to: A qualifying church, school, civic, service, fraternal, veterans, political or charitable organization selling alcohol at a temporary Missouri event.
- Local liquor approval and property-owner permission can remain separately required; event hours/products follow the license/statute.
- Selling alcohol without required authority can cause liquor enforcement and jeopardize future permits.
Last verified: 2026-08-07
View official sources (4)
Section 311.482 requires specified DOR notification and sales-tax payment within 15 days after the event; local liquor/venue permissions remain separate from the state ATC license.
- Deadline
- DOR notice with the license process; sales tax within 15 days after the event ends; local approval before event where required.
- Fee
- State Picnic License $25; local fees and event sales tax vary.
- Filing agency
- Missouri Department of Public Safety, Division of Alcohol and Tobacco Control
- Responsible party
- Missouri Department of Public Safety, Division of Alcohol and Tobacco Control; Missouri Department of Revenue; local liquor authority
- Frequency
- Per event
- How to comply
- Follow the ATC checklist, provide DOR notice, obtain any local approval and remit event sales tax by the statutory deadline.
- Official form or portal
- Picnic License checklist/application; local liquor permit as applicable
Applies to: A nonprofit using a §311.482 Picnic License.
- Local requirements vary by municipality; Kansas City is only a representative local example.
- Failure to pay the event tax can trigger the statute's enhanced tax consequence and future permit restriction.
Last verified: 2026-08-07
View official sources (3)
Current §311.332 permits specified industry participants and unlicensed persons to donate beer, wine, malt liquor or spirits in original packages for qualifying charitable/religious auction or raffle use on retail-licensed premises under the statutory conditions.
- Deadline
- For qualifying events on or after August 28, 2025.
- Fee
- No separate donation fee stated; ordinary venue/licensing/tax obligations may apply.
- Responsible party
- Missouri Department of Public Safety, Division of Alcohol and Tobacco Control
- Frequency
- Event-specific/current-effective
- How to comply
- Structure the donation, original-package handling, retail-licensed premises and proceeds under §311.332; obtain all other event approvals.
- Official form or portal
- No standalone donation form identified; use event/venue licensing as applicable
Applies to: A qualifying charitable/religious organization or educational institution receiving donated alcohol for an auction or raffle fundraiser.
- The donation rule is not a substitute for the Picnic License or another retail license; online raffle mechanics remain separate.
- A donation outside the statutory conditions can violate alcohol-control law.
Last verified: 2026-08-07
View official sources (2)
Lobby and handle ballot or political activity
Applies when the organization tries to influence legislation, spends on a ballot measure, or comes near candidate activity. Missouri lobbying and Missouri campaign finance are two systems with different triggers, and the federal candidate campaign prohibition is a third.
Missouri defines multiple lobbyist categories and principals. Advocacy does not automatically equal registered lobbying; classify the actual compensated/authorized activity under §105.470.
- Deadline
- Before beginning potentially registrable lobbying.
- Fee
- No classification fee; registration fee applies when lobbyist status is triggered.
- Responsible party
- Missouri Ethics Commission
- Frequency
- Activity-specific
- How to comply
- Compare the activity to the statutory definitions and MEC guidance.
- Official form or portal
- Missouri Ethics Commission lobbying system
Applies to: A nonprofit or its representative communicating with Missouri legislative, executive or local-government officials in circumstances that may meet a lobbyist definition.
- Federal §501(c)(3) lobbying tax limits are a separate federal issue and are not the Missouri registration trigger.
- Misclassification can produce unregistered lobbying or unnecessary registration.
Last verified: 2026-08-07
View official sources (2)
Register by the statutory deadline, pay $10, and keep principal information current.
- Deadline
- By January 5 when continuing into the year or no later than five days after beginning lobbyist activities; principal changes generally within one week.
- Fee
- $10 registration fee.
- Filing agency
- Missouri Ethics Commission
- Frequency
- Annual/event-triggered
- How to comply
- Register and update through the MEC lobbying system.
- Official form or portal
- MEC Lobbyist Registration
Applies to: A person who meets a Missouri lobbyist definition and is not within an applicable exemption.
- Exact registration timing depends on whether lobbying starts after the annual January deadline.
- Late or missing registration can trigger enforcement/penalties.
Last verified: 2026-08-07
View official sources (3)
File the monthly report by the 10th day of the following month, including zero/expenditure reporting as required by the MEC system.
- Deadline
- By close of business on the 10th of each month for the preceding month.
- Fee
- No ordinary report filing fee; MEC guidance states a $10-per-day late fee after the deadline.
- Filing agency
- Missouri Ethics Commission
- Frequency
- Monthly
- How to comply
- File through the MEC lobbying reporting system.
- Official form or portal
- MEC lobbying expenditure report
Applies to: A registered Missouri lobbyist with monthly reporting duties.
- Other semiannual/session-related descriptions required by statute remain separate from the monthly due-day value.
- Late reports can accumulate daily late fees and enforcement exposure.
Last verified: 2026-08-07
View official sources (2)
A §501(c)(3) organization is federally prohibited from participating or intervening in candidate campaigns. Missouri lobbying or ballot-measure compliance does not override that federal prohibition.
- Deadline
- Continuously while §501(c)(3) recognition is maintained.
- Fee
- No state filing fee.
- Responsible party
- Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Screen candidate-related communications separately from Missouri lobbying and ballot-measure activity.
- Official form or portal
- No state form; federal tax-compliance controls
Applies to: An organization recognized under IRC §501(c)(3).
- Issue advocacy and ballot measures use different federal/state analyses.
- Candidate intervention can jeopardize federal exemption and create excise-tax consequences.
Last verified: 2026-08-07
Official sources: Internal Revenue Service and 2 more
View official sources (3)
Do not assume every issue communication creates a committee. If Chapter 130 committee/status triggers are met, statewide matters file with MEC while local matters may use the designated local filing officer; covered materials can carry paid-for-by identification.
- Deadline
- At committee formation and according to the applicable campaign calendar/activity trigger.
- Fee
- Fees/penalties depend on the filing; no universal nonprofit fee.
- Filing agency
- Missouri Ethics Commission
- Responsible party
- Missouri Ethics Commission or applicable local election authority
- Frequency
- Election/activity-based
- How to comply
- Classify the activity under Chapter 130, register/report with the correct filing officer and use required identification on covered communications.
- Official form or portal
- MEC campaign finance system or local filing officer
Applies to: A nonprofit spending, receiving or coordinating funds for Missouri ballot-measure or other campaign activity within Chapter 130 definitions.
- The federal §501(c)(3) candidate prohibition remains independently controlling for candidate activity.
- Unregistered/reporting-deficient political activity can cause campaign-finance penalties.
Last verified: 2026-08-07
Official sources: Internal Revenue Service and 3 more
View official sources (4)
Current §130.176 requires the covered committee to obtain a written affirmation from the contributor regarding prohibited sources for a contribution over $2,000.
- Deadline
- At acceptance of the covered contribution greater than $2,000 as required by §130.176.
- Fee
- No separate attestation fee stated.
- Responsible party
- Missouri Ethics Commission
- Frequency
- Per contribution
- How to comply
- Obtain and retain the written affirmation using current MEC guidance/forms.
- Official form or portal
- MEC SB 152 compliance materials
Applies to: A committee subject to §130.176 accepting a covered contribution greater than $2,000.
- The foreign/prohibited-source aggregate test and ballot-measure expenditure attestation are separate triggers.
- Accepting prohibited-source funds or missing required affirmation can create Chapter 130 violations.
Last verified: 2026-08-07
View official sources (2)
Current law requires the covered entity to file an attestation within 48 hours after making one or more ballot-measure expenditures, affirming that it has not accepted prohibited-source contributions aggregating more than $10,000 during the preceding four years and will not do so for the rest of the calendar year, subject to the statute's own-funds/business exceptions and details.
- Deadline
- Within 48 hours after the covered ballot-measure expenditure(s).
- Fee
- No filing fee stated.
- Filing agency
- Missouri Ethics Commission
- Frequency
- Per covered expenditure trigger
- How to comply
- File through the MEC 48-Hour Ballot Measure Expenditure Attestation service and retain supporting records.
- Official form or portal
- 48-Hour Ballot Measure Expenditure Attestation
Applies to: An entity or committee making one or more expenditures supporting or opposing a Missouri ballot measure within §130.176.
- SB 152 became effective August 28, 2025; do not apply it retroactively as an earlier rule or to activity outside its statutory scope.
- Failure to attest or accepting prohibited-source funding can create current Chapter 130 violations.
Last verified: 2026-08-07
View official sources (3)
Check local and specialized operational permits
Applies to the city or county where the organization actually operates. Kansas City is used here only as a worked example of what a Missouri locality asks for, never as a statewide rule.
Kansas City uses local business-license and zoning-clearance systems. Missouri local requirements vary, so no Kansas City permit should be published as a statewide nonprofit requirement.
- Deadline
- Before beginning the locally regulated business/activity or occupying the location.
- Fee
- Local fees vary by license and activity.
- Filing agency
- City of Kansas City, Missouri
- Responsible party
- City of Kansas City, Missouri, KC BizCare and local departments
- Frequency
- Local/event/annual
- How to comply
- Use KC BizCare/KCMO licensing for Kansas City; use the applicable city/county system elsewhere.
- Official form or portal
- Kansas City Business License
Applies to: A nonprofit operating a location or regulated activity in Kansas City, Missouri; organizations elsewhere must check their own locality.
- Tax-exempt/nonprofit status does not automatically waive a local operational permit.
- Operating without applicable local approvals can cause citations, closure or fines.
- Tennessee local business license recommended, not required
- Kentucky local business license required
Last verified: 2026-08-07
Official source: City of Kansas City, Missouri, KC BizCare — Kansas City Business License
View official source
Food/event permission can be local and activity-specific. Kansas City's Health Department maintains food permit/inspection requirements that are separate from corporate, charity and sales-tax status.
- Deadline
- Before the food operation or temporary event under the local permit schedule.
- Fee
- Local permit fees vary; no statewide nonprofit food-permit fee is inferred.
- Filing agency
- City of Kansas City, Missouri
- Responsible party
- City of Kansas City, Missouri, Health Department
- Frequency
- Event/permit-based
- How to comply
- Apply to the local health authority using the current temporary/permanent food permit process.
- Official form or portal
- Kansas City food permits and inspections
Applies to: A nonprofit operating a food establishment or temporary food event in Kansas City, Missouri; other localities use their own health authority.
- This Tier 3 fact is included because the state brief expressly required food/event screening; it is not a statewide Missouri permit.
- Unpermitted food service can cause event closure, citations or public-health enforcement.
Last verified: 2026-08-07
Official source: City of Kansas City, Missouri, Health Department — Food Permits and Inspections
View official source
Dissolve, wind up and close accounts
Filing dissolution papers with the Secretary of State ends the corporation and closes nothing else. Charitable asset oversight, winding up, termination and every tax, payroll, gaming, alcohol, lobbying, campaign and local account each close on their own.
Follow the correct board/member approval path and file Articles of Dissolution. The current corporate filing fee is $10 in 2026; public benefit AG notice/waiting rules are separate.
- Deadline
- After required corporate approval and, for public benefit corporations, with AG notice at or before the filing.
- Fee
- $10 current corporate dissolution filing total through December 31, 2026.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Responsible party
- Missouri Secretary of State, Corporations Division; Missouri Attorney General for public benefit corporations
- Frequency
- One-time dissolution
- How to comply
- Approve dissolution under the articles/bylaws/statute; file Corp. 45; perform the separate AG process where applicable.
- Official form or portal
- Corp. 45 — Articles of Dissolution by Voluntary Action
Applies to: A Missouri nonprofit corporation voluntarily dissolving.
- Dissolution does not itself terminate the entity or close tax/employer/permit accounts.
- A defective dissolution filing or approval can leave the corporation active or make transfers challengeable.
Last verified: 2026-08-07
View official sources (5)
Dissolution begins winding up; the corporation remains responsible for claims, lawful asset distribution and continuing obligations until termination. File Corp. 60A only after the statutory termination conditions are met.
- Deadline
- During winding up; termination only after statutory conditions are satisfied.
- Fee
- $10 current filing fee.
- Filing agency
- Missouri Secretary of State, Corporations Division
- Frequency
- One-time closure sequence
- How to comply
- After winding up, obtain the Missouri Department of Revenue Certificate of Tax Clearance, ensure Articles of Dissolution are already on record, and file Corp. 60A with the $10 fee.
- Official form or portal
- Corp. 60A — Articles of Termination; Form 943 Request for Tax Clearance
Applies to: A Missouri nonprofit after dissolution has begun.
- Public benefit asset restrictions/AG waiting periods remain separate; convenience/technology fees can change after 2026.
- Premature termination can leave claims/assets unresolved; failing continuing reports/taxes can create delinquency during winding up.
Last verified: 2026-08-07
View official sources (6)
Secretary of State dissolution/termination does not automatically close independent Attorney General, DOR, DES, gaming, alcohol, ethics/campaign or local accounts. File final returns/reports, surrender/terminate licenses and retain closure confirmations as applicable.
- Deadline
- At the final period/event for each active account, coordinated with the corporate winding-up sequence.
- Fee
- Fees/taxes depend on each account; no universal closure fee.
- Responsible party
- Missouri Attorney General; Missouri Department of Revenue; Division of Employment Security; Missouri Gaming Commission; Alcohol and Tobacco Control; Missouri Ethics Commission; local authorities
- Frequency
- One-time multi-agency closure
- How to comply
- Use each agency's final-return, termination, surrender or closure workflow and retain confirmations.
- Official form or portal
- DOR final report; DES/UInteract closure; AG reinstatement/registration record as applicable; gaming/alcohol/MEC/local termination processes
Applies to: A dissolving nonprofit with one or more active Missouri regulatory or tax accounts.
- Only systems actually active for the nonprofit need closure; charitable-asset restrictions survive as legally applicable.
- Open accounts can continue generating returns, fees, notices or apparent delinquency after the corporation stops operating.
Last verified: 2026-08-07
Official sources: Missouri Department of Revenue and 7 more
View official sources (8)
Official Sources
93 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Missouri Attorney General / Missouri Secretary of State | 15 CSR 60-3 — Charitable Organizations and Professional Fund-Raisers | https://www.sos.mo.gov/cmsimages/adrules/csr/current/15csr/15c60-3.pdf | |
| Missouri Department of Revenue | 2025 Form MO-1120 Instructions | https://dor.mo.gov/forms/MO-1120%20Instructions_2025.pdf | |
| Missouri Department of Revenue | 2026 Missouri Employer's Tax Guide — Form 4282 | https://dor.mo.gov/forms/4282_2026.pdf | |
| Missouri Ethics Commission | 48-Hour Ballot Measure Expenditure Attestation | https://mec.mo.gov/AttestationWeb | |
| Missouri Department of Public Safety, Division of Alcohol and Tobacco Control | Alcohol and Tobacco Control Fee Schedule | https://atc.dps.mo.gov/fees/ | |
| Missouri Secretary of State, Corporations Division | Articles of Incorporation of a Nonprofit Corporation — Corp. 52 | https://www.sos.mo.gov/CMSImages/Business/corp52.pdf | |
| Missouri Secretary of State, Corporations Division | Articles of Termination for a Nonprofit Corporation — Corp. 60A | https://www.sos.mo.gov/cmsimages/business/corp60a.pdf | |
| Missouri Attorney General | Basic Information for Nonprofits | https://ago.mo.gov/get-help/programs-services-from-a-z/charity/basic-information/ | |
| Missouri Secretary of State, Corporations Division | Certificate of Authority for a Foreign Nonprofit Corporation — Corp. 55A | https://www.sos.mo.gov/CMSImages/Business/corp55a.pdf | |
| Missouri Gaming Commission, Charitable Games Division | Charitable Games FAQs | https://www.mgc.dps.mo.gov/FAQ_SiteLinks/div_CharGames.html | |
| Missouri Gaming Commission, Charitable Games Division | Charitable Games Forms and Applications | https://www.mgc.dps.mo.gov/Charitable_Games/cg_formsNapps.html | |
| Missouri Attorney General | Charitable Organization Annual Report | https://ago.mo.gov/wp-content/uploads/charityannualreportCH.pdf | |
| Missouri Secretary of State, Corporations Division | Corporations Forms and Fees | https://www.sos.mo.gov/business/corporations/forms | |
| Missouri Department of Labor and Industrial Relations, Division of Labor Standards | Earned Paid Sick Time — HB 567 repeal guidance | https://labor.mo.gov/faqs/knowledge-base/when-do-employees-stop-earning-paid-sick-time-due-passage-hb-567 | |
| Missouri Department of Labor and Industrial Relations, Division of Employment Security | Employers | https://labor.mo.gov/des/employers | |
| Missouri Department of Labor and Industrial Relations, Division of Workers' Compensation | Employers — Workers' Compensation | https://labor.mo.gov/dwc/employers | |
| Missouri Secretary of State, Corporations Division | Filing an Annual or Biennial Registration Report | https://www.sos.mo.gov/CMSImages/Business/BRSGuides/SOS-FilinganAnnualorBiennialRegistrationReport.pdf | |
| City of Kansas City, Missouri, Health Department | Food Permits and Inspections | https://www.kcmo.gov/city-hall/departments/health/food-permits-inspections | |
| Missouri Attorney General | For Nonprofits | https://ago.mo.gov/get-help/programs-services-from-a-z/charity/for-nonprofits/ | |
| Missouri Attorney General | For Professional Fundraisers | https://ago.mo.gov/get-help/programs-services-from-a-z/charity/for-nonprofits/for-professional-fundraisers/ | |
| Missouri Department of Revenue | Form 1746 — Missouri Sales Tax Exemption Application | https://dor.mo.gov/forms/1746.pdf | |
| Missouri Department of Revenue | Form MO-941 — Employer's Return of Income Taxes Withheld | https://dor.mo.gov/forms/MO-941.pdf | |
| Missouri Secretary of State, Corporations Division | General Services & Filings | https://www.sos.mo.gov/business/corporations/generalinfo | |
| City of Kansas City, Missouri, KC BizCare | Kansas City Business License | https://bizcare.kcmo.gov/kcmobusinesslicense | |
| Missouri Ethics Commission | Lobbying Information | https://www.mec.mo.gov/mec/Lobbying/Lob_info.aspx | |
| Missouri Department of Labor and Industrial Relations, Division of Labor Standards | Minimum Wage | https://labor.mo.gov/dls/minimum-wage | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | Missouri Constitution Article III, §39(f) | https://revisor.mo.gov/main/OneSection.aspx?constit=y§ion=III++39%28f%29 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | Missouri Constitution Article X, §6 | https://revisor.mo.gov/main/OneSection.aspx?constit=y§ion=X++6 | |
| Missouri Department of Revenue | Missouri Department of Revenue Forms — Withholding Tax | https://dor.mo.gov/forms/index.php?category=23 | |
| Missouri Department of Social Services, Family Support Division | Missouri New Hire Reporting — FAQs | https://www.missouriemployer.dss.mo.gov/Help/FAQs.htm | |
| Missouri Department of Social Services, Family Support Division | New Hire Reporting Information | https://www.missouriemployer.dss.mo.gov/newhireinfo.aspx | |
| Missouri Department of Revenue | Nonprofit Organizations | https://dor.mo.gov/taxation/business/registration/small-business/maintain/non-profit.html | |
| Missouri Attorney General | Professional Fundraiser Initial Registration | https://ago.mo.gov/wp-content/uploads/profundraiserinitialCH.pdf | |
| Missouri Attorney General | Professional Fundraiser Registration Reinstatement | https://ago.mo.gov/wp-content/uploads/profundraiserreinstatementCH.pdf | |
| City of St. Louis Assessor | Property Tax Exemption | https://www.stlouis-mo.gov/government/departments/assessor/real-estate/property-tax-exemption.cfm | |
| Internal Revenue Service | Publication 557, Tax-Exempt Status for Your Organization | https://www.irs.gov/publications/p557 | |
| Missouri Department of Revenue | Register a Business | https://dor.mo.gov/taxation/business/registration/small-business/register.html | |
| Missouri Attorney General | Registration FAQs | https://ago.mo.gov/get-help/programs-services-from-a-z/charity/for-nonprofits/registration-faqs/ | |
| City of Kansas City, Missouri | Regulated Industries — Alcohol Licensing | https://www.kcmo.gov/city-hall/departments/neighborhoods-housing-services/regulated-industries | |
| Missouri Department of Labor and Industrial Relations, Division of Workers' Compensation | Religious Exception Program | https://labor.mo.gov/dwc/units/legal-unit/religious-exception-program | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Missouri Department of Public Safety, Division of Alcohol and Tobacco Control | Retail License Forms | https://atc.dps.mo.gov/documents/?category=7&formName=license | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §105.470 — Lobbying definitions | https://revisor.mo.gov/main/OneSection.aspx?section=105.470 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §105.473 — Lobbyist registration and reports | https://revisor.mo.gov/main/OneSection.aspx?section=105.473 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §130.011 — Campaign finance definitions | https://revisor.mo.gov/main/OneSection.aspx?section=130.011 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §130.026 — Filing officers for committees | https://revisor.mo.gov/main/OneSection.aspx?section=130.026 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §130.031 — Paid-for-by identification | https://revisor.mo.gov/main/OneSection.aspx?section=130.031 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §130.176 — Foreign-source restrictions and ballot-measure attestation | https://revisor.mo.gov/main/OneSection.aspx?section=130.176 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §137.100 — Exempt property | https://revisor.mo.gov/main/OneSection.aspx?section=137.100 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §137.101 — Partial property-tax treatment | https://revisor.mo.gov/main/OneSection.aspx?section=137.101 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §144.030 — Sales and use tax exemptions | https://revisor.mo.gov/main/OneSection.aspx?section=144.030 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §287.090 — Workers' compensation exemptions | https://revisor.mo.gov/main/OneSection.aspx?section=287.090 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §288.034 — Employment | https://revisor.mo.gov/main/OneSection.aspx?section=288.034 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §288.090 — Contributions and reimbursement financing | https://revisor.mo.gov/main/OneSection.aspx?section=288.090 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §311.332 — Alcohol donations for charitable auctions and raffles | https://revisor.mo.gov/main/OneSection.aspx?section=311.332 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §311.482 — Temporary nonprofit retail liquor license | https://revisor.mo.gov/main/OneSection.aspx?section=311.482 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §313.005 — Charitable games definitions | https://revisor.mo.gov/main/OneSection.aspx?section=313.005 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §313.015 — Charitable game licenses | https://revisor.mo.gov/main/OneSection.aspx?section=313.015 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §313.040 — Conduct and proceeds of charitable games | https://revisor.mo.gov/main/OneSection.aspx?section=313.040 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.001 — Short title | https://revisor.mo.gov/main/OneSection.aspx?section=355.001 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.021 — Fees | https://revisor.mo.gov/main/OneSection.aspx?section=355.021 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.023 — Technology trust fund surcharge | https://revisor.mo.gov/main/OneSection.aspx?section=355.023 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.096 — Articles of incorporation | https://revisor.mo.gov/main/OneSection.aspx?section=355.096 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.101 — Corporate existence | https://revisor.mo.gov/main/OneSection.aspx?section=355.101 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.146 — Corporate name | https://revisor.mo.gov/main/OneSection.aspx?section=355.146 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.321 — Number and qualifications of directors | https://revisor.mo.gov/main/OneSection.aspx?section=355.321 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.431 — Officers | https://revisor.mo.gov/main/OneSection.aspx?section=355.431 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.621 — Merger involving public benefit corporation | https://revisor.mo.gov/main/OneSection.aspx?section=355.621 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.656 — Disposition of assets | https://revisor.mo.gov/main/OneSection.aspx?section=355.656 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.676 — Attorney General notice in dissolution | https://revisor.mo.gov/main/OneSection.aspx?section=355.676 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.691 — Distribution of assets in dissolution | https://revisor.mo.gov/main/OneSection.aspx?section=355.691 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.706 — Grounds for administrative dissolution | https://revisor.mo.gov/main/OneSection.aspx?section=355.706 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.711 — Procedure for administrative dissolution | https://revisor.mo.gov/main/OneSection.aspx?section=355.711 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.856 — Corporate registration report | https://revisor.mo.gov/main/OneSection.aspx?section=355.856 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.857 — Biennial registration report election | https://revisor.mo.gov/main/OneSection.aspx?section=355.857 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §355.881 — Public benefit and mutual benefit classification | https://revisor.mo.gov/main/OneSection.aspx?section=355.881 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §407.453 — Charitable solicitation definitions | https://revisor.mo.gov/main/OneSection.aspx?section=407.453 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §407.456 — Charitable registration exemptions | https://revisor.mo.gov/main/OneSection.aspx?section=407.456 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §407.462 — Charitable organization registration and annual reports | https://revisor.mo.gov/main/OneSection.aspx?section=407.462 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §407.466 — Professional fund-raiser registration | https://revisor.mo.gov/main/OneSection.aspx?section=407.466 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo §407.475 — Limits on additional annual charity reporting | https://revisor.mo.gov/main/OneSection.aspx?section=407.475 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo Chapter 355 — Administrative dissolution and reinstatement | https://revisor.mo.gov/main/OneChapterRng.aspx?tb1=355.706+to+355.726 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo Chapter 355 — Corporate records and inspection | https://revisor.mo.gov/main/OneChapterRng.aspx?tb1=355.821+to+355.846 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo Chapter 355 — Directors and officers | https://revisor.mo.gov/main/OneChapterRng.aspx?tb1=355.311+to+355.441 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo Chapter 355 — Dissolution and termination | https://revisor.mo.gov/main/OneChapterRng.aspx?tb1=355.666+to+355.706 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo Chapter 355 — Members and member meetings | https://revisor.mo.gov/main/OneChapterRng.aspx?tb1=355.226+to+355.306 | |
| Missouri General Assembly, Joint Committee on Legislative Research, Revisor of Statutes | RSMo Chapter 355 — Organization and bylaws provisions | https://revisor.mo.gov/main/OneChapterRng.aspx?tb1=355.101+to+355.121 | |
| Missouri Department of Revenue | Sales/Use Tax Exemptions FAQs | https://dor.mo.gov/faq/taxation/business/sales-use-tax-exemptions.html | |
| Missouri Ethics Commission | SB 152 — Contributions from Foreign Nationals Information Sheet | https://mec.mo.gov/WebDocs/PDF/CampaignFinance/SB-152-Contributions-from-foreign-nationals-information-sheet.pdf | |
| Missouri Secretary of State, Corporations Division | Schedule of Corporation Fees and Charges | https://www.sos.mo.gov/CMSImages/Business/fees.pdf | |
| Missouri Department of Labor and Industrial Relations, Division of Employment Security | Tax Rates | https://labor.mo.gov/des/employers/tax-rates | |
| Missouri Department of Public Safety, Division of Alcohol and Tobacco Control | Temporary Retail Licenses | https://atc.dps.mo.gov/licensing/temporary_retail.php | |
| Missouri Department of Labor and Industrial Relations, Division of Workers' Compensation | Who is required to carry workers' compensation insurance coverage? | https://labor.mo.gov/faqs/knowledge-base/who-required-carry-workers-compensation-insurance-coverage |
Recent Missouri Compliance Updates
Missouri is one of the friendlier states for an established public charity: section 407.456 exempts qualifying organizations recognized under section 501(c)(3), section 501(c)(7) and section 501(c)(8) from the principal Attorney General charity registration and reporting system. That exemption is real, and it is narrower than it sounds. It answers one question, for one kind of organization, at one point in its life. This explainer works through who actually qualifies, what a new organization soliciting before recognition has to do instead, the four separate exemptions that have nothing to do with federal status, and the systems the exemption leaves entirely untouched.
Missouri runs its nonprofit obligations as separate systems, and most of the compliance work is refusing to let one system answer for another. Filing Corp. 52 creates the Missouri nonprofit corporation and settles nothing about federal recognition, charity registration, sales tax, property tax, payroll or any regulated activity. The corporate registration report and the Attorney General charity system belong to two different offices on two different calendars, and Missouri is unusually generous on the second one. This overview walks the lifecycle in the order an organization meets it, states the exact fee, deadline and threshold wording the Missouri 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 Missouri 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.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.