Missouri Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Missouri state filings

• Missouri Nonprofit Corporation Registration Report
  Missouri nonprofit registration report (Secretary of State)
  Due: Due August 31 annually (orgs may elect annual or biennial filing)
  $15 fee (paper; lower online). Loss of good standing / administrative dissolution for non-filing. File federal Form 990 series with the IRS.
  Filing details →
• Missouri Annual Report of a Charitable Organization
  Missouri charitable registration renewal (Attorney General)
  Due: Within 75 days after fiscal year end (Mar 16 calendar-year)
  $15 fee. Cannot legally solicit if lapsed. Religious and certain other orgs exempt.
  Filing details →

Missouri requirements overview

Registration: File Articles of Incorporation with the Missouri Secretary of State. Apply for state tax-exempt status with the Missouri Department of Revenue.

Annual filing: File a Registration Report with the Attorney General's Office annually. File federal Form 990 with the IRS.

Solicitation: Register with the Missouri Attorney General's Office before soliciting charitable contributions. File annual reports.