--Last Updated 12/27/2008

1. Review Tax-Exempt Status for Your Organization (Publication 557 – IRS)

2. If your organization will be a Private Foundation under 501(c)(3) then review Tax Information for Private Foundations and Foundation Managers (Publication 578 – IRS) in addition to Publication 557

3. File Articles of Incorporation (Missouri Form – Secretary of State)

4. File an Application for Employer Identification Number (EIN) (Form SS-4 – IRS)

5. File Application for Recognition of Exemption (Form 1023 - IRS) with Consent Fixing Period of Limitation Upon Assessment of Tax statement (Form 872-C is included in Form 1023) and User fee for Exempt Organization Letter Request (Form 8718 – IRS) (if your organization qualifies for exempt status, filing these form will produce a Letter of Determination)

6. File Missouri Sales/Use Tax Exemption Application (Missouri Form 1746 – Department of Revenue) to receive Missouri State Tax I.D. number.

7. To use Tax Exempt status submit Sales/Use Tax Exemption Certificate with Missouri State Tax I.D. Number at the time of purchase

8. For Basic Tax information review as necessary Return of Organization Exempt From Income Tax (Form 990-EZ or Form 990, and Schedule A - IRS) or Return of Private Foundation (Form 990-PF - IRS) annual return filing requirements

9. Register as a Charitable Organization with the Missouri Attorney General's Office

10. Check with your local municipality to secure a Business License and Occupancy Permit if applicable

http://www.sos.mo.gov/forms.asp
http://www.irs.ustreas.gov/formspubs/index.html
http://www.dor.mo.gov/tax/business/sales/
http://www.ago.mo.gov/checkacharity/charityregistration.htm

Corporation Division of the Secretary of State (314)340-7490 (Regional Office)
Tax Exempt/Government Entities Customer Service at 1-877-829-5500 (Federal Office)
Nonprofit resources at the Missouri Department of Revenue (573)751-2836 (State Office)
Missouri Attorney General's Office (573) 751-3321 (State Office)

Mancuso, Anthony (2007). How to form a nonprofit corporation (8^th Ed.). Berkeley, CA: Nolo Press.

• Recommended IRS Internet Site:

Information Revenue Service
    http://www.irs.gov/
        Charities & Other Non-Profits
            http://www.irs.gov/charities/index.html
            See - Exempt Organizations Application Process

• University of Missouri Outreach & Extensions

Creating a 501(c)(3) Nonprofit Corporation in Missouri
    http://extension.missouri.edu/cd/orgdev/creating_nonprofit.html

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