How to Start a Nonprofit in Missouri

The steps

Five steps, in the order they happen.

1. Seat at least three directors and choose a registered agent.

   Missouri requires at least three directors. The registered agent must be a Missouri agent with an office at a physical street address, and a post office box alone is not acceptable. At least one incorporator, a natural person aged 18 or older, signs the articles.

   The articles state whether the corporation is public benefit or mutual benefit under section 355.881 RSMo. The form notes that a corporation organized for religious purposes is generally public benefit, and one recognized as exempt under 501(c)(3) is generally public benefit as well.

   Sources: Form Corp. 52

2. Prepare the articles with the 501(c)(3) provisions.

   Form Corp. 52 states the name, the benefit type, the duration, which is perpetual unless you state otherwise, the registered agent and office, the incorporators, whether there are members, and the purpose. An effective date defaults to the filing date, and a later date can be up to 90 days out.

   To seek federal tax-exempt status, the articles must include five provisions, and the state provides model text for them: a charitable, educational, religious or scientific purpose under 501(c)(3), a bar on private inurement except reasonable compensation, limits on lobbying and campaign activity, limits on activities beyond those permitted for 501(c)(3) organizations, and a dissolution clause sending remaining assets to qualifying exempt organizations.

   Sources: Form Corp. 52

3. File the articles and pay $25.

   Submit the original signed form with the fee, payable to the Director of Revenue, to the Corporations Division, PO Box 778, Jefferson City, MO 65102. The Division returns forms with incomplete blanks or unmet requirements. After filing, provide a copy of the stamped articles to the IRS with your tax-exempt application.

   Sources: SOS fee schedule, Form Corp. 52

4. Apply to the IRS for 501(c)(3) status.

   Forming a corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.

   The IRS answers with a determination letter, the written ruling that recognizes the exemption.

   Sources: IRS fee page, IRS e-filing notice

5. Register with the Attorney General before you solicit, if it applies.

   A charitable organization that solicits donations in Missouri and is not exempt must register before it solicits in the state. The fee is $15 for initial registration and for renewals. Missouri accepts the Unified Registration Statement if it includes all required information and the fee, and the page says online registration is not yet available.

   The exemptions are in the section below. Each solicitation by an unregistered, non-exempt organization is a separate violation, and each violation can carry a $1,000 civil penalty, a solicitation ban and restitution.

   Sources: AG registration FAQs

After you form

Staying in good standing.

Two things recur: the annual report and the charity renewal.

Sources

Where each figure comes from.

• Missouri Secretary of State, Schedule of Fees and Charges
• Missouri Secretary of State, Articles of Incorporation of a Nonprofit Corporation (Form Corp. 52)
• Missouri Attorney General, Registration FAQs for Charities
• IRS, Form 1023 and 1023-EZ: amount of user fee
• IRS, Changes to the exempt organization determinations process

Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.