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So you want to start a nonprofit in Missouri. Although you might draw some parallels between starting a for-profit business and a not-for-profit organization, nonprofits have special considerations involving management (board of directors), tax exemption, finances, proposal writing, forms to file and more.

Following these steps can help you form your nonprofit organization in Missouri. If you’d prefer chatting with a human who can create your free (yep, totally, 100 percent free) custom step-by-step guide that outlines your next steps, give us a call at 866-870-6500 or tell us what you need help with here.

Who will control your organization?

One of the basic differences between nonprofits and for-profits is who controls it.

Successfully creating a nonprofit is a lot harder than founding a successful for-profit because the organizers have to bring many people together. A nonprofit will generally need a governing body of volunteer directors who will have broad oversight of the paid staff and the power to hire and fire them.

Confirm the need for your organization

Similar to what you’d do with market research for a for-profit business, do some market research to see if your community or region needs this type of organization and/or if the market is saturated with similar organizations. Does someone already provide this service and is there need for another similar organization or an organization of this type? Do you fill a particular niche or meet a need in a way that others in your service area don’t?

Tax Exemption

Most organizations will at least want to be exempt from paying income tax on the money they take in. Charitable organizations will also want donations to be deductible on their donors’ tax returns. The general forms for articles of incorporation from the offices of Secretary of State don’t necessarily say what you need for the tax exemption you want. The secretaries also don’t provide by-laws or conflicts of interest policies.

The IRS has guidelines that outline the different types of tax exemptions.

> > > Not sure what you need to do? Feeling like you could use some help? We got you. Just give us a call at 866-870-6500 or reach out to us online about what you need, and we’ll outline your next steps and connect you with help in Missouri (for free) so you can do this thing.

File the certificate or articles of incorporation

Although you can legally establish an unincorporated organization, it’s hard to obtain tax-exempt status. And it’s tough to receive grants when your organization is unincorporated.

Usually, you file the articles of incorporation with the secretary of state or the attorney general’s office in your state. In Missouri, you’ll file with the Secretary of State, but other states might be different.

– Register your business in Missouri – Cost is $25 to file articles of incorporation

Establish your organization’s board of directors and the organization’s incorporators

Missouri requires any nonprofit organization to have at least three directors. A president, secretary and treasurer have to be on the board for incorporation.

The Midwest Center for Nonprofit Leadership has resource materials and classes to help organizations develop their boards.

Develop vision and mission statements

The vision statement outlines the organization’s reason for existence, while the mission statement identifies how the organization will accomplish the vision.

Establish bylaws

Missouri require certain statements in an organization’s bylaws. See the above links for guidance.

Get an employer identification number (EIN)

Organizations must apply for an EIN through the IRS to apply for tax-exempt status, to make required form 990 filings and to pay payroll taxes for employees. Learn more about EIN's from IRS.gov. But just because you have an EIN, doesn’t mean you organization is tax-exempt.

Open a bank account

You should also make sure your financial procedures, checks, and balances are in order and defined for your organization. If financial management isn’t your forte, find an expert who can help.

Apply for federal tax exemption

Section 26 USC 501 lists organizations that might qualify for tax-exempt status. Those organizations that meet the requirements in section 501(c)(3) may qualify for both exemption of income and deductibility of donations. See form 1023 and instructions at www.IRS.gov, as well as IRS Publication 557.

– View IRS requirements for exemption

– Fill out the IRS Exemption Application

Legal counsel is recommended for completing Form 1023. Be sure to look for someone with nonprofit expertise, and know that you can find low-cost or pro bono services through Legal Aid or a local law firm.

MOSourceLink can help connect you with local experts and low-cost or free help that can guide you with starting your nonprofit. Call us at 866-870-6500 or tell us what you need here, and we’ll outline your next steps.

Follow state and local nonprofit regulations

SALES TAX EXEMPTION

Make sure you know your state rules and regulations on sales tax. In Missouri, the Department of Revenue grants sales/use tax exemption.

CHARITABLE SOLICITATION REGISTRATION

Missouri requires you to register before you solicit donations. You can register with the State’s Attorney General office.

PROPERTY TAX EXEMPTION

If the organization owns property, check with the local tax assessor’s office for the right forms.

BULK MAIL PERMIT

Do this at the main branch of your local post office; it will help reduce some costs with any direct mail campaigns.

GET FUNDING

The Midwest Center for Nonprofit Leadership has a series of fundraising courses to help teach common techniques on how to raise financial support for nonprofit organizations.

FILE YOUR TAXES

Most organizations with gross receipts over $25,000 must file IRS Form 990. Organizations with gross receipts less than $25,000 have to file an e-postcard, Form 990-N, again with a few exceptions.

FILE AN ANNUAL REPORT

Learn how to: File an Annual Report in Missouri

Get help creating a nonprofit in Missouri

These resources can help you create your nonprofit and guide you on what you’ll need to do to stay compliant:

– The Foundation Center's Establishing a Nonprofit Organization Tutorial

– IRS Tax Information for Charities & Other Nonprofits

– Missouri Secretary of State’s Office

– Free Nonprofit Micro eMBA (non-degree training modules to learn the basics of starting a nonprofit)

You may also need the following Resource Partners as you create your nonprofit. Head over to The Resource Navigator to further filter your search by business industry, zip code/city/distance and/or specific need—or just give us a call at 866-870-6500 and we’ll make your Personal Action Plan of next-step resources for free.

AAIM EMPLOYERS' ASSOCIATION AAIM Employers’ Association provides comprehensive HR solutions for companies of any size. We offer employers the services, tools, and resources they need to hire, retain, and develop employees efficiently and effectively.
BETTER BUSINESS BUREAU, KANSAS CITY BBB of Greater Kansas City's mission to promote trust in the marketplace has made us a business leader since 1916. BBB sets standards for marketplace trust, celebrates business role models, calls out substandard marketplace behavior, and creates a community of trustworthy businesses and charities.
CENTER FOR ENTREPRENEURSHIP – CRAIG SCHOOL OF BUSINESS AT MWSU The Center for Entrepreneurship exists to train, mentor and support entrepreneurs. Our staff will provide one-on-one business coaching and connect clients to needed programs and resources.
CENTER FOR EXPERIENTIAL LEARNING Washington University’s Olin Business School, the Center for Experiential Learning (CEL) connects you with talented WashU students to consult on your business challenges and opportunities. These consulting projects are student-lead and faculty-advised.
CENTRAL EXCHANGE Central Exchange is a preeminent membership organization in the Kansas City area which provides the venue and voice for women seeking to reach their full personal and professional potential.
CHAIFETZ CENTER FOR ENTREPRENEURSHIP AT THE RICHARD A. CHAIFETZ SCHOOL OF BUSINESS, SAINT LOUIS UNIVERSITY The goal of Saint Louis University’s Chaifetz Center for Entrepreneurship is to help entrepreneurs combine their business passion with the planning skills taught in a world-class institution, to produce high-performing organizations. Our mission is: to deliver and develop world-class entrepreneurship education for all.
CITY OF ALBANY The City of Albany is committed to providing support and opportunity to entrepreneurs and business start-ups as well as established business expansion and retention services.
ENTREPRENEURSHIP LEGAL CLINIC (ELC) – UNIVERSITY OF MISSOURI The Entrepreneurship Legal Clinic (ELC) provides legal assistance to take startups from concept to capitalization. Upper level law students work hands-on with businesses under the supervision of an experienced, licensed attorney.
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JOB ONE Job One enhances the lives of adults with disabilities by providing a lifetime of meaningful employment choices. see this site do this through entrepreneurship and partnership with the business community.
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KAYSINGER BASIN REGIONAL PLANNING COMMISSION Kaysinger Basin Regional Planning Commission serves as the liaison between local government and State and Federal Agencies. Our organization serves the 7 counties of: Bates, Benton, Cedar, Henry, Hickory, St. Clair and Vernon, as well as the communities within those counties.
KIRKWOOD PUBLIC LIBRARY The Kirkwood Public Library inspires a lifelong commitment to learning and creativity, for a more informed and connected community.
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MARCELINE IDA The Marceline IDA works with start-ups and existing industries wanting to expand. We also have a working plan to assist existing businesses as requested.
MID-AMERICA TRADE ADJUSTMENT ASSISTANCE CENTER (TAAC) Mid-America TAAC assists domestic manufacturers negatively impacted by import competition by providing technical assistance and cost sharing improvement projects to make a business more globally competitive.
MIDWEST CENTER FOR NONPROFIT LEADERSHIP – UNIVERSITY OF MISSOURI-KANSAS CITY The Midwest Center for Nonprofit Leadership (MCNL) is to enhances the performance and effectiveness in the nonprofit sector through high quality community-oriented education, applied research, problem solving and service.
MISSOURI ARTS COUNCIL The Missouri Arts Council supports the arts that strengthen the cultural, educational, and economic vitality of our state.
NETWORK FOR STRONG COMMUNITIES (NSC) NSC's team of professionals uses solid business practices and deep industry knowledge to solve our clients' most complex organizational challenges and help them increase their capacity for creating positive community change.
NONPROFIT CONNECT Nonprofit Connect links the nonprofit community to education, resources and networking so organizations can more effectively achieve their missions.
NORTHWEST MISSOURI REGIONAL COUNCIL OF GOVERNMENTS A regional organization offering a variety of programming, products and services to member governments in Atchison, Holt, Gentry, Nodaway and Worth counties in northwest Missouri.
PCS FOR PEOPLE KANSAS CITY PCs For People Kansas City provides technology assistance to nonprofit organizations with very inexpensive, high quality refurbished computers, Wi-Fi and network installations, tech support and on-going maintenance plus IT consulting at below market rates.
SAINT LOUIS UNIVERSITY INNOVATION MENTORING TEAM Saint Louis University Innovation Mentoring Team provides free help to founders or early-stage startups. We are an affiliate of the MIT Venture Mentoring Service and use their system of team mentoring. We support startups in all business sectors, including nonprofits.
SCORE – KANSAS CITY The Kansas City SCORE Chapter is comprised of more than 70 volunteers who provide free mentoring and workshops to entrepreneurs. Volunteers are professionals with time-tested knowledge and experience in almost every industry.
SCORE – ST. LOUIS BI-STATE REGION SCORE "Counselors to America's Small Business" is a nonprofit association dedicated to educating entrepreneurs and the formation, growth and success of small business nationwide. SCORE is a resource partner with the U.S. Small Business Administration (SBA).
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ST. JOSEPH CHAMBER OF COMMERCE The St. Joseph Chamber of Commerce provides business assistance, networking opportunities & other services related to growing businesses in St. Joseph, Mo.
ST. LOUIS AGENCY ON TRAINING & EMPLOYMENT (SLATE) St. Louis Agency on Training and Employment (SLATE) Missouri Career Center is here to help you with small business resources OR employment training needs, whether you are a business or job seeker.
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ST. LOUIS VOLUNTEER LAWYERS AND ACCOUNTANTS FOR THE ARTS St. Louis Volunteer Lawyers and Accountants provides free legal and accounting assistance and offers a wide variety of affordable educational programs.
SUPPORT KANSAS CITY, INC Support Kansas City provides business and administrative services to nonprofit organizations, empowering nonprofits to focus on their missions.
UMSL ACCELERATE – UNIVERSITY OF MISSOURI-ST. LOUIS UMSL Accelerate is the innovation and entrepreneurial resource for students, faculty and the community. Our vision is to serve as a catalyst for developing our students, faculty and community to inspire entrepreneurship and innovation. Our mission is to foster a community of thought leaders by providing a vibrant ecosystem to Educate (curriculum), Innovate (co-curriculum), and Collaborate (community programming).
UNIVERSITY OF MISSOURI KANSAS CITY – AUPD – URBAN PLANNING + DESIGN Urban Planning + Design is an accredited undergraduate professional program in urban planning. We are a studio-based program with an emphasis on physical planning and community engagement.
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URBAN LEAGUE OF METROPOLITAN ST. LOUIS WOMEN'S BUSINESS CENTER Business development program with a focus on training and counseling for entrepreneurs to start and expand their business.
VETBIZ Free assistance to honorably discharged veterans, transitioning military and military families with preparations to self-employment or business expansion.

A.  Formation Meeting

The initial corporate meeting is the essential first step in forming a nonprofit organization.  It is at this meeting that the initial board of directors is installed and officer titles determined.  The minutes (notes) of this meeting should include a resolution that shows unanimous affirmation by the initial board to establish the organization and pursue both incorporation and federal tax exemption.  The purpose of the organization should be articulated in writing, as well.

B.  Federal Employer Identification Number (FEIN)

Obtaining an FEIN is an important early step.  An FEIN, or Federal Employer Identification Number, is a numeric identifier for businesses.  Much like a Social Security Number, it is a 9-digit number assigned by the Internal Revenue Service that becomes permanently associated with your organization.  It is required of all organizations, both for-profit and nonprofit, and its acquisition should be among the first things accomplished by new startups.

FORM NAME:  Application for Employer Identification Number

FORM NUMBER:  SS-4

FILING FEE:  $0

FOUNDATION GROUP SERVICE:  Yes (a component of SureStart™)

C.  Incorporation in (STATE)

Incorporating a nonprofit involves the filing of a formation document, usually referred to as Articles of Incorporation, unless otherwise indicated below.  In Missouri, this document is filed with the Missouri Secretary of State’s office.

FORM NAME:  Articles of Incorporation of a Nonprofit Corporation

FILING FEE:  $25

FOR ADDITIONAL INFORMATION:  http://www.sos.mo.gov/, http://www.sos.mo.gov/forms/

FOUNDATION GROUP SERVICE:  Yes (a component of SureStart™)

NOTE:  While the state of Missouri provides a template (boilerplate) document for incorporation, be aware that the Missouri template does meet Internal Revenue Service requirements for obtaining 501(c)(3) status.  As part of our SureStart nonprofit formation service, all Articles of Incorporation prepared by Foundation Group are drafted to meet strict IRS requirements.

D.  Bylaws

Bylaws are the rules used by the officers and directors to govern the organization.  Missouri does not require a copy of the bylaws to be filed with the state.  Regardless of filing requirement, their creation is a part of the formation process and is required by state law.  It is critical that the bylaws be drafted by someone with knowledge of both state and federal law governing the operation of a tax-exempt organization.

NOTE:  A copy of the bylaws is required by the IRS when seeking tax-exemption as a 501(c)(3) organization, unless applicant is using Form 1023-EZ.

FOUNDATION GROUP SERVICE:  Yes (a component of SureStart™)

E.  FEDERAL TAX EXEMPTION (501(c)(3) Status)

Once a nonprofit corporation has been formed, the next step is to seek tax-exemption from the Internal Revenue Service, more commonly referred to as getting 501(c) status. The IRS recognizes statuses from 501(c)(2) through 501(c)(27). The  overwhelming majority of tax-exempt organizations are recognized as 501(c)(3) organizations for their charitable purposes.

To obtain recognition as a 501(c)(3), tax-exempt entity, Form 1023 must be filed with the Internal Revenue Service.  Form 1023 is a comprehensive look at an organization’s structure and programs.  Given the number of additional schedules, attachments, and exhibits that may be required in addition to the application itself, most Form 1023 filings range between 50-100 pages of information.

In July of 2014, the IRS introduced Form 1023-EZ.  This abbreviated version of the application for exemption is an online-only form, available only to qualified, small organizations.  Form 1023-EZ is controversial in that most states oppose its use and the foremost nonprofit industry and advocacy groups fear it will negatively impact grant funding opportunities for small charities that use it.

FORM NAME:  Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

FORM NUMBER:  1023 (or 1023-EZ)

FILING FEE:  $600 ($275 for Form 1023-EZ)

FOR ADDITIONAL INFORMATION:  https://www.irs.gov/pub/irs-pdf/f1023.pdf

FOUNDATION GROUP SERVICE:  Yes (a component of SureStart™)

NOTE:  For organizations seeking federal tax-exemption under another 501(c) section, Form 1024, Application for Recognition of Exemption Under Section 501(a), must be filed.

Should the IRS grant tax-exempt status, the applicant will be issued a Letter of Determination to that effect.

F.  State Income Tax-Exemption (Corporate Income Tax)

Most states recognize the federal Letter of Determination and do not require any additional state filings in order to be income tax exempt for state purposes.  A handful of states, however, have their own recognition requirements.

MISSOURI REQUIRES FILING:  No

FOR ADDITIONAL INFORMATION:  http://dor.mo.gov/faq/

FOUNDATION GROUP SERVICE:  Yes, in specific service packages

NOTE:  Corporate tax-exemption does NOT exempt you from Unrelated Business Income tax (UBIT).  For additional information, see https://www.501c3.org/tag/unrelated-business-income .

G.  Charitable Solicitations (Fundraising) Registration

Most states require a nonprofit organization to register with its Department of Charitable Solicitations, typically administered by the Attorney General’s office. Some states administer the effort through the Secretary of State, and others are a combination (bifurcated). A key point is that nonprofits may have a registration requirement beyond their state of incorporation if the organization solicits donations in those other states.

In addition to initial registration, most states require charities to renew their registration on an annual basis.  Failure to maintain compliance with fundraising registration may result in punitive fines and loss of ability to operate in that state.

FORM NAME:  Charitable Organization Initial Registration Statement

FORM NUMBER:  N/A

FILING FEE:  $15

AUDIT REQUIREMENTS:  There are no audit requirements

EXEMPTION FROM FILING ALLOWED:  Yes, various purposes

FORM NAME:  N/A

FOR ADDITIONAL INFORMATION:  https://ago.mo.gov/, https://ago.mo.gov/divisions/

FOUNDATION GROUP SERVICE:  Yes, both as a component of SureStart™ and a-la-carte

H.  Sales Tax Exemption

Many nonprofits can benefit from being exempt from sales tax on purchases of services, goods, and materials.  Some of the states that allow for sales tax exemption require that you have already received your 501(c)(3) status from the IRS.  Others do not.

MISSOURI ALLOWS:  Yes

FORM NAME:  MO Sales/Use Tax Exemption Application

FORM NUMBER:  1746

FILING FEE:  No Fee

FOR ADDITIONAL INFORMATION:  http://dor.mo.gov/forms/, http://dor.mo.gov/forms/

FOUNDATION GROUP SERVICE:  No

I.  County of Other Local Registrations

There are 3,140 counties in the US.  While many do not require business licenses or other filings by nonprofits, some do.  We highly recommend that all organizations contact their County Clerk’s office to inquire as to any necessary filings.  Many local, city, and county agencies also require a business license registration.  Please check with your local agencies to ensure you have met all requirements to operate.

FOUNDATION GROUP SERVICE:  No

Ongoing Nonprofit Compliance

Once a nonprofit organization has been created and has obtained tax-exemption and other necessary qualifications, these statuses must be maintained.  Below is a list of the ongoing compliance filing requirements for a nonprofit, tax-exempt organization in Missouri.

A.  Corporate Annual Report

Your nonprofit corporation must file a corporate report annually with the state in order to remain in good standing.  This report keeps the state updated concerning the organization’s current officers, directors, and other relevant information.

FORM NAME:  Annual Report

FORM NUMBER:  N/A

FILING FEE:  $15.00 paper filing; $10.00 online filing

DUE DATE:  At the end of the same month that the corporation incorporated

LATE FILING PENALTIES:  $15 for each 30-day period

FOR ADDITIONAL INFORMATION:  http://www.sos.mo.gov/

FOUNDATION GROUP SERVICE:  No

B.  Federal IRS Form 990

IRS Form 990 is an annual information return that must be filed by all 501(c) organizations.  Form 990 is similar to a corporate tax return, but with several key distinctions. It is an annual report of income and expense activity, along with information specific to nonprofits: the prior year’s activities and accomplishments, significant detail about structure and operations and information about larger donors. No taxes are due on net income from tax-exempt activities.

There are 5 different versions of Form 990: Form 990, Form 990EZ, Form 990-N, Form 990PF, and Form 990-T. Which one is required of any particular organization depends upon a number of factors, the most significant of which is the amount of annual, gross revenue received by the organization. In tax year 2008, the IRS significantly increased the amount of information that is required to be reported by organizations. 2009 added even more to those changes. It is highly advisable that nonprofit organizations seek the assistance of a qualified professional to assist with the preparation of Form 990.

NOTE:  Some version of Form 990 is required of all 501(c) organizations (except churches), regardless of gross revenue or past filing requirements … even if an organization has not yet received official 501(c) determination.  Significant penalties, and even revocation of tax-exempt status, can result from failure to file a timely and accurate return.

FORM NAME:  Return of Organization Exempt from Income Tax

FORM NUMBER:  Form 990, 990EZ, 990-N, 990PF, 990-T

FILING FEE:  $0

DUE DATE:  15th day of the 5th month following the end of the fiscal year (extendable for 6 add’l months)

LATE FILING PENALTIES:  $20 per day, up to the lesser of $10,000, or 5% of the organization’s gross revenue.  If gross revenue exceeds $1,000,000, the penalty increases to $100 per day, up to $50,000.

FOR ADDITIONAL INFORMATION:  https://www.irs.gov/forms-pubs/about-form-990

FOUNDATION GROUP SERVICE:  Yes, both as a component of Assurance™, and a-la-carte

NOTE:  There are no financial penalties associated with the late filing of Form 990-N.  The IRS will, however, revoke the tax-exempt status for organizations that fail to file any version of the Form 990 for 3 consecutive years.  Other than one official notice, the IRS will NOT send annual reminders that your Form 990 is due.

C.  State Exempt Organization Information Reporting

Most states recognize the IRS Form 990 as acceptable for state tax exemption reporting.  Many states require no reporting at all, depending upon the type of organization.

MISSOURI REQUIRES FILING:  No

COPY OF IRS FORM 990 ACCEPTABLE:  N/A

FOR ADDITIONAL INFORMATION:  http://www.sos.mo.gov/business/

FOUNDATION GROUP SERVICE:  No

D.  Charitable Solicitations Renewal

Once an organization has registered with the state Division of Charities, it may have to renew that registration annually.  If required, the threshold to report usually depends upon the type of organization and the amount of gross revenue.

MISSOURI REQUIRES RENEWAL:  Yes

FORM NAME:  Charitable Organization Annual Report Form

FORM NUMBER:  N/A

DUE DATE:  75 days after the anniversary of the end of the fiscal year

FILING FEE:  $15.00

LATE FILING PENALTIES:  Varies

AUDIT REQUIREMENTS:  There are no audit requirements

FOR ADDITIONAL INFORMATION:  https://ago.mo.gov/divisions/, https://ago.mo.gov/

FOUNDATION GROUP SERVICE:  Yes, as a component of Assurance™, and a-la-carte

E.  Other Reporting Requirements

The regulatory world we inhabit is in a constant state of change. It is imperative that all businesses stay aware and informed, including (and especially) nonprofit, tax-exempt organizations. Know what your state and the federal government require and stay current. It is a lot easier, and much less expensive, to do things correctly the first time.

Important Notice: Form changes occur periodically to implement new requirements. Forms may be eliminated or revised, or new forms may be created. Before submitting forms for filing, please be sure that you have the most recent version of forms.

Links can change frequently. If you have a problem with a link, copy and paste the link in your navigation bar.

Employers – If the nonprofit organization has or may have employees and/or speakers/guests/independent contractors, there could be additional registration and reporting requirements at the federal and state level.  A common mistake for organizations is compensating people as independent contractors when the relationship requires paying them as employees. You can find information at both the federal and state level to clarify such relationships. Below you will find helpful IRS links.  For state requirements, check with the Department of Revenue. This is the most commonly used name for that department; your state may identify it by a different name. At this department, you will find topical information about:  state unemployment insurance (SUTA), state income tax (SIT), new hire reporting requirements, and workers compensation.