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How To Start A Nonprofit Organization in Mississippi In 12 Steps
Start your nonprofit in Mississippi the right way—from incorporation to 501(c)(3) approval and charitable registration. Beacon handles filings, compliance, and tax exemptions so you can focus on your mission.
Have questions? Call (888) 340-0089 to speak with a business specialist.
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Start your nonprofit in Mississippi the right way—from incorporation to 501(c)(3) approval and charitable registration. Beacon handles filings, compliance, and tax exemptions so you can focus on your mission.
Start a Nonprofit in MississippiHave questions? Call (888) 340-0089 to speak with a support specialist.
Key Takeaways
- Mississippi nonprofits that solicit contributions in the state require at least 3 directors, and incorporation is completed entirely online through the Secretary of State for a $50 filing fee.
- Most 501(c)(3) organizations must register for charitable solicitation with the Mississippi Secretary of State – Charities Division before fundraising — a firm state requirement under Mississippi Code § 79-11-501.
- Mississippi requires a separate application to the Department of Revenue for corporate and franchise tax exemption using your IRS Determination Letter — federal approval alone is not sufficient.
- Mississippi nonprofits are generally NOT exempt from state sales tax, with limited exceptions — a critical distinction that affects budgeting and purchasing.
Big ideas deserve a strong, compliant start—and that’s exactly what building a nonprofit in Mississippi requires. While the process may seem straightforward, missing a single step can delay your mission or create legal setbacks later.
Mississippi does make it easier to get started with a fully online incorporation process and a low $50 filing fee. However, if you plan to raise funds, you’ll need at least three directors and must register for charitable solicitation before accepting donations. Even with IRS 501(c)(3) approval, a separate state tax exemption application is still required—something many founders don’t realize upfront.
This 12-step guide simplifies the entire journey, helping you move from idea to fully compliant nonprofit with clarity, confidence, and the right structure in place.
Step 1: Define Your Purpose and Mission
Every strong Mississippi nonprofit begins with a well-defined purpose. This mission must be embedded in your Articles of Incorporation filed with the Mississippi Secretary of State and must align with IRS-recognized exempt purposes to support your 501(c)(3) application.
Mississippi law requires a purpose clause consistent with 501(c)(3) tax-exempt goals under Mississippi Code § 79-11-137.
Answer these questions to shape your nonprofit's purpose:
- What Mississippi community problem will you address?
- Who specifically will you serve?
- What programs or services will you deliver?
- How will you measure meaningful impact within 6–12 months?
Plan your budget and funding approach early, particularly if you intend to build programs or fundraise. Your mission drives everything from the Articles of Incorporation through IRS Form 1023 — keep it focused, clear, and impactful.
Step 2: Choose Your Nonprofit Type (And Tax Status)
The type of Mississippi nonprofit you form determines your governance structure and the path to tax exemption. Most organizations pursue 501(c)(3) status as nonprofit corporations by filing Articles of Incorporation online with the Mississippi Secretary of State under Mississippi Code § 79-11-137.
Your mission from Step 1 must align with IRS-recognized exempt purposes — charitable, educational, religious, scientific, and similar categories — to qualify for Form 1023 eligibility.
Mississippi Entity Types
Nonprofit Corporation (most common): Provides full liability protection for directors and officers. File Articles of Incorporation online ($50). Best suited for the 501(c)(3) path. Governed under Mississippi Code § 79-11-137 et seq.
Unincorporated Nonprofit Association: An informal arrangement for groups with a shared nonprofit purpose. Offers fewer legal protections and is not ideal for organizations seeking formal tax-exempt status, grant funding, or banking relationships.
Common 501(c) Tax Statuses
| Nonprofit Type | Primary Goal | Typical Funding |
|---|---|---|
| 501(c)(3) Public Charity | Programs/services | Donations, grants |
| 501(c)(3) Private Foundation | Grant-making | Endowments |
| 501(c)(4) | Social welfare/advocacy | Dues, donations |
| 501(c)(6) | Trade associations | Membership fees |
Step 3: Name Your Nonprofit Organization
Choosing your nonprofit's name is the first legal and branding milestone. Your organization's name will appear on formation filings, IRS applications, bank accounts, and all donor-facing communications.
To receive approval from the Mississippi Secretary of State, the name must:
- Be distinguishable from any other entity currently registered in Mississippi
- Meet state legal naming standards under Mississippi Code § 79-11-157
- Avoid misleading or government-affiliated language
Mississippi does not require nonprofit corporation names to include a corporate suffix such as "Incorporated" or "Corporation"—a suffix is not required under state law. However, the name must still be unique and clearly distinguishable from existing registrations.
Before filing, founders should conduct a name availability search through the Mississippi Secretary of State's online portal, secure the matching web domain, and align the name with their mission to strengthen recognition among donors and the community.
Step 4: Establish The Board
Mississippi nonprofits require at least one incorporator to sign the Articles of Incorporation. The number of directors is generally set by the articles or bylaws — however, if the nonprofit will solicit contributions in Mississippi, at least 3 directors are required under state law. The IRS also independently requires at least 3 unrelated directors for 501(c)(3) eligibility, making a board of three the practical minimum for any organization seeking tax-exempt status.
Directors form the governing body of your organization, carrying fiduciary responsibilities — including duties of care, loyalty, and obedience — to protect the mission and its beneficiaries.
Mississippi Director Requirements
| Requirement | Details |
|---|---|
| Number | No minimum in most cases; a minimum of 3 is required if soliciting contributions in Mississippi; bylaws or articles set the size |
| Qualifications | Individuals; no residency requirement; no membership requirement |
| Terms | The default is 1 year, with a maximum of 5 years per term |
| Quorum | The majority, unless bylaws specify otherwise |
| Committees | A minimum of 2 directors is required per committee |
Mississippi Officer Requirements
Mississippi law allows the roles of officers to be defined in the bylaws or by board resolution. At a minimum, one officer must be designated to prepare the minutes of directors' and members' meetings and to authenticate corporate records. Two or more offices may be held by the same individual.
Key Steps
- Recruit: Identify 3+ directors with mission alignment and diverse expertise across finance, legal, and community outreach.
- Organizational Meeting (after filing Articles): Adopt bylaws, elect directors, appoint officers, authorize the EIN and bank account, and adopt a conflict of interest policy.
- Document: Record board meeting minutes thoroughly — these are required for IRS Form 1023 compliance.
Bylaws should address board composition, officer roles, elections, removal procedures, conflict of interest handling, and indemnification. A well-structured board signals organizational credibility to grantmakers and the IRS alike.
Step 5: Create Your Nonprofit Bylaws
Bylaws are the internal operating rules of your nonprofit corporation. They are not filed with the state of Mississippi, but they must align with your Articles of Incorporation and applicable provisions of Mississippi nonprofit corporation law.
Although bylaws are not submitted with your formation documents, the IRS requires nonprofit applicants seeking 501(c)(3) status to have adopted them, and Form 1023 specifically asks about these governance documents. A conflict of interest policy must also be adopted alongside the bylaws at your first board meeting.
Typical Mississippi Nonprofit Bylaw Sections
| Bylaw Section | Purpose / What It Covers |
|---|---|
| Organization Information | Legal name, purpose (aligned with Articles of Incorporation), and principal office address |
| Board of Directors | Number of directors, qualifications, term lengths (max 5 years), election and removal procedures |
| Officer Roles | Duties for all officers as defined by the board; one officer must be designated to maintain and authenticate records |
| Board Meetings | Frequency, notice requirements, and how meetings may be conducted |
| Voting & Quorum | Voting rules, quorum definition, and meeting procedures |
| Membership (If Applicable) | Rights and voting procedures for voting members, if any |
| Committees | Types of standing or special committees and their authority (minimum 2 directors per committee) |
| Conflict of Interest | Mandatory policy for disclosing and managing conflicts among directors and officers |
| Amendment Procedures | Process for amending or repealing bylaw provisions |
Well-crafted bylaws prevent internal disputes, guide consistent decision-making, and demonstrate to the IRS that your organization is governed with care and accountability.
Step 6: Designate a Registered Agent
Mississippi requires every nonprofit corporation to appoint a registered agent with a physical Mississippi address. This designation is included in your Articles of Incorporation filed with the Mississippi Secretary of State.
The registered agent serves as the official point of contact for legal notices, service of process, and state correspondence on behalf of your organization.
What the Registered Agent Is Used For
- Legal notice and service of process
- State filing reminders
- Official government correspondence
Key Requirements
The agent must be a Mississippi resident individual or an entity authorized to conduct business in Mississippi, maintaining a physical street address in the state — P.O. boxes are not permitted. The agent must be consistently available during regular business hours to receive and forward documents promptly.
As an alternative to appointing a traditional registered agent, charitable organizations registering for solicitation in Mississippi may instead list two officers or directors and their addresses — provided those addresses differ from the charity's own address. This option is specific to charitable solicitation registration and does not replace the registered agent requirement for incorporation.
Your Options
1. Use Your Own Registered Agent
Appoint a director, officer, or Mississippi resident using their physical address. Keep in mind this address becomes part of the public record.
2. Hire a Professional Registered Agent Service
Professional services offer privacy, compliance tracking, and dependable document handling for an annual fee.
Filing Details
Designate your registered agent as part of your online Articles of Incorporation filing ($50). All filings are submitted through the Mississippi Secretary of State's online portal. To update your registered agent after formation, file a change with the Secretary of State.
Beacon offers registered agent services support as part of our nonprofit formation packages. You can keep your paperwork organized and move forward with confidence.
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Step 7: File the Articles of Incorporation
Your Articles of Incorporation legally establish your nonprofit corporation in Mississippi. This document is filed online only with the Mississippi Secretary of State under Mississippi Code § 79-11-137.
What You Must Submit
File the Articles of Incorporation through the Mississippi Secretary of State's online filing system. Mississippi does not accept paper filings for nonprofit incorporation—the entire process is completed digitally. This establishes your legal entity and is required before submitting an IRS 501(c)(3) tax-exempt application.
What To Include
| Section | Details |
|---|---|
| Organization Name | Unique name that meets Mississippi Code § 79-11-157; corporate suffix not required but name must be distinguishable |
| Registered Agent | Mississippi resident or authorized entity with a physical street address — no P.O. boxes |
| Principal Office | Street address of the nonprofit's principal office in Mississippi |
| Directors | Initial board of directors (minimum 3 required if soliciting contributions; majority must follow bylaws) |
| Purpose Statement | Align with 501(c)(3) for tax exemption; include a dissolution clause directing assets to another 501(c)(3) |
| Incorporator | Signature of at least one incorporator |
Filing Details
- Filing Fee: $50
- Methods: Online only via the Mississippi Secretary of State portal
- Turnaround: Approximately 2–3 business days
- Governing Law: Mississippi Code § 79-11-137
Many organizations work with formation professionals to ensure that all Articles content is accurate, complete, and consistent with both state law and IRS requirements from the very beginning.
Step 8: Obtain an Employer Identification Number (EIN)
Mississippi nonprofits must obtain an EIN from the IRS following their Articles of Incorporation filing. This free federal tax ID is required for all nonprofit entities, regardless of whether they plan to hire employees.
An EIN is a unique nine-digit federal tax identification number issued by the IRS to identify your nonprofit. You will need it before engaging in most financial or tax-related activities — and before registering with the Mississippi Department of Revenue.
Applying for an EIN is entirely free and can be completed online, though many founders seek professional assistance to avoid common errors such as selecting the wrong entity type or misidentifying the responsible party.
Why Your Nonprofit Needs an EIN
Your EIN is required to:
- Open a nonprofit bank account
- Hire staff or process payroll
- File federal tax returns and annual reports
- Apply for grants and funding opportunities
- Accept and process charitable donations
- Register with the Mississippi Department of Revenue (your Secretary of State Business ID and EIN are both required)
Information Required for Application
Have the following ready:
- Legal name, address, and stated purpose from your Articles of Incorporation
- Responsible party details (a principal officer or director with a valid SSN or ITIN who controls the organization's finances)
- Entity type: Select "Nonprofit Organization" (or "Church" if applicable)
How To Apply
Online (fastest/free): Use the IRS EIN tool at irs.gov (available Mon–Fri, 7 a.m.–10 p.m. ET; EIN issued immediately). Select "View Additional Types..." → "Nonprofit Organization."
Other Methods:
- Form SS-4: Fax (859-669-5760, approx. 4 business days) or mail (Cincinnati, OH 45999, 4–6 weeks)
- Phone: International applicants only (267-941-1099, 6 a.m.–11 p.m. ET)
If an applicant does not have a SSN or TIN, online application is not available. Complete and fax Form SS-4 to the IRS, leaving the SSN/TIN field blank or noting "foreign." Follow up by phone to confirm receipt.
After You Get Your EIN
Use it immediately for banking, IRS Form 1023 filing, and Mississippi Department of Revenue registration. You will need both your Mississippi Secretary of State Business ID and your EIN before registering for state tax accounts. Save your EIN confirmation letter securely in your records. IRS systems may take up to 2 weeks to fully update after issuance.
Step 9: Choose And Apply For 501(c) Tax-Exempt Status
"501(c)" refers to a range of IRS tax-exempt categories. Mississippi charitable nonprofits typically pursue 501(c)(3), but other designations serve social welfare organizations or specialized associations.
Common 501(c) Paths
- 501(c)(3): Charitable, educational, religious nonprofits. File Form 1023 or 1023-EZ.
- 501(c)(4): Social welfare organizations. File Form 1024-A.
- Others: Trade groups, clubs, and similar entities. File Form 1024.
Which Form For 501(c)(3)
| Feature | Form 1023-EZ | Form 1023 (Standard) |
|---|---|---|
| Eligibility | Small orgs (<$50K projected receipts, <$250K assets) | All others |
| IRS User Fee | $275 | $600 |
| Complexity | Streamlined | Detailed review |
| Special Req. | Eligibility quiz required | Open to all qualifying organizations |
Key Points
Form 1023-EZ: Faster and simpler if eligible. Complete the IRS eligibility quiz before filing.
Form 1023: Full application for more complex or larger organizations. File via Pay.gov after your Articles of Incorporation and EIN are in place.
What You Will Typically Prepare
- Filed Articles of Incorporation (with 501(c)(3) purpose and dissolution clauses)
- Bylaws and conflict of interest policy
- Financial information (budget, narrative, projected revenues and expenses)
- Confirmation of 3 unrelated directors
Mississippi-Specific Steps
Federal IRS Approval: Submit via Pay.gov (1–3 months for EZ; 3–6+ months for standard Form 1023). Receive your Determination Letter upon approval.
State Corporate and Franchise Tax Exemption: Submit your IRS Determination Letter to the Mississippi Department of Revenue to apply for exemption from Mississippi corporate and franchise taxes. This is a separate step — federal approval does not automatically trigger state income tax exemption.
Sales Tax — Important Exception
Mississippi nonprofit organizations are generally not exempt from Mississippi state sales tax. A limited number of exceptions exist for specific organization types. Review the full list of sales tax exemptions on the Mississippi Department of Revenue website to determine whether your organization qualifies. Budget accordingly if your organization will be making taxable purchases.
Determination Letter
IRS approval formally establishes your tax-exempt status. This letter is essential for grant applications, donor receipting, and qualifying for Mississippi state corporate and franchise tax exemption. Ongoing obligations include annual IRS Form 990 filings and charitable solicitation registration renewal.
Align your formation documents with 501(c)(3) language from the start. Smaller Mississippi nonprofits often favor Form 1023-EZ for a faster path to federal approval.
Step 10: Open a Bank Account And Maintain Compliance
Mississippi nonprofits must open a dedicated bank account in the organization's legal name using their EIN. This separates organizational funds from personal finances and ensures full transparency for audits, grant reporting, and tax filings.
Steps To Open a Nonprofit Bank Account
Complete these after your Articles of Incorporation, EIN, and bylaws are finalized:
- Hold an initial board meeting with a resolution naming authorized signatories.
- Gather required documents: filed Articles of Incorporation, EIN confirmation letter, bylaws, board resolution, and valid IDs for all authorized signers.
- Select a nonprofit or business checking account with low or no monthly maintenance fees.
Maintain Federal Compliance
File annual IRS Form 990 (or applicable variants such as 990-EZ or 990-N) to report organizational activities and preserve 501(c)(3) status. This is required for the vast majority of tax-exempt nonprofits.
Mississippi Annual Report
Mississippi nonprofits must file an Annual Report with the Secretary of State each year to maintain good standing. Failure to file can result in administrative dissolution of the organization. The annual report confirms the organization's registered agent, principal office address, and current officers and directors.
Ongoing obligations include: Maintaining an accurate registered agent, keeping thorough board meeting minutes, renewing charitable solicitation registration with the Secretary of State's Charities Division annually, and staying current with any Mississippi Department of Revenue requirements. Consistent compliance protects your legal standing and donor confidence.
Step 11: Apply For Mississippi State Tax Exemptions
After receiving your IRS Determination Letter, Mississippi nonprofits must take specific steps to secure state tax exemptions. Requirements differ significantly depending on the type of tax — and one major distinction makes Mississippi unique among many states.
Corporate and Franchise Tax Exemption
Certain nonprofit corporations qualify for exemption from Mississippi corporate and franchise taxes. To apply, submit your IRS Determination Letter to the Mississippi Department of Revenue. This step is required — federal 501(c)(3) recognition does not automatically exempt your organization from Mississippi state income and franchise taxes.
Sales Tax — No General Exemption
Mississippi nonprofits are not automatically exempt from state sales tax. This is a critical distinction that sets Mississippi apart from many other states. Only a limited number of organization types qualify for a sales tax exemption under Mississippi law. Review the complete list of sales tax exemptions on the Mississippi Department of Revenue website to determine whether your specific organization qualifies.
If your organization does not qualify for a sales tax exemption, you will be required to collect and remit sales tax on taxable transactions and pay sales tax on qualifying purchases. Factor this into your operating budget and financial projections.
State Tax Registration
Before applying for any state tax exemptions, you must first register for a Mississippi state tax account through the Mississippi Taxpayer Access Point (TAP) system on the Department of Revenue's website. This registration is completed online at no cost. You will need both your Mississippi Secretary of State Business ID and your IRS-issued EIN before completing this registration.
Property Tax Exemption
Property tax exemption is not automatic and must be applied for separately with your local county assessor. Requirements and processes vary by county — contact your local assessor's office directly to confirm the applicable procedure for your location.
Step 12: Register For Charitable Solicitation
Mississippi requires nonprofits to register for charitable solicitation with the Mississippi Secretary of State – Charities Division before soliciting donations from Mississippi residents. This requirement is governed by Mississippi Code § 79-11-501 through § 79-11-529.
When Registration Is Required
Any charitable organization that intends to solicit contributions from Mississippi residents — whether in person, by mail, by phone, or online — must register prior to soliciting. Registration must be renewed annually to remain in active status.
Automatic Exemptions
Certain organizations qualify for automatic exemption from the charitable solicitation registration requirement. Qualifying categories typically include organizations that receive contributions exclusively from their own membership, religious organizations, small organizations that do not employ paid fundraisers and fall below a defined contribution threshold, and certain educational and governmental entities. Confirm exemption eligibility with the Secretary of State's Charities Division before proceeding without registration.
One-Time Exemption Registration
Some organizations may qualify for a one-time exemption registration rather than an ongoing annual renewal. Contact the Mississippi Secretary of State – Charities Division directly to determine whether your organization meets the criteria for this option.
Registered Agent Requirement for Charitable Solicitation
Mississippi requires a registered agent as part of the charitable solicitation registration process. As an alternative, charities may list two officers or directors and their respective addresses — provided those addresses are different from the charity's own principal address. This alternative satisfies the registered agent requirement specifically for solicitation registration purposes.
Initial Registration and Annual Renewal
Submit your initial charitable solicitation registration to the Mississippi Secretary of State – Charities Division with required supporting documentation. Registration fees vary. Annual renewal is required to maintain active status. If registration lapses, contact the Charities Division regarding reinstatement procedures.
Registration Details
| Type | Agency | Fees | Renewal |
|---|---|---|---|
| Charitable Solicitation | MS Secretary of State – Charities Division | Varies | Annual |
If your organization solicits donations in other states or online, you may be required to register in those states as well. Most states have their own charitable solicitation registration requirements. Beacon can help manage multi-state compliance.
Other Useful Resources
1. Mississippi Secretary of State – Business Services
Primary portal for nonprofit formation (Articles of Incorporation), name searches, filing status, and entity records.
2. Mississippi Nonprofit Corporations – Secretary of State
Official information hub for nonprofit corporation requirements, forms, and filing guidance under Mississippi Code § 79-11-137.
3. Articles of Incorporation – Nonprofit Corporation
Online-only filing for Mississippi nonprofit incorporation ($50 fee).
4. Mississippi Department of Revenue – Tax Exemptions
Resources on corporate and franchise tax exemption and the Mississippi TAP system for state tax registration.
5. Mississippi Taxpayer Access Point (TAP)
Online portal for Mississippi state tax registration. Required before applying for state tax exemption.
6. Mississippi Secretary of State – Charities Division
Charitable solicitation registration, annual renewal, exemption categories, and compliance guidance under Mississippi Code § 79-11-501.
7. IRS – EIN Application (Form SS-4)
Free federal tax ID required for banking and 501(c)(3) applications.
https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
8. IRS Form 1023/1023-EZ Instructions
Federal 501(c)(3) tax exemption applications ($275–$600 fees via Pay.gov).
9. Mississippi Code § 79-11-137 – Nonprofit Corporation Law
Statutory requirements for Mississippi nonprofit corporations (formation, directors, officers, governance).
https://law.justia.com/codes/mississippi/chapter-11-nonprofit-corporations/
10. Mississippi Code § 79-11-501 – Charitable Solicitation Act
Statutory basis for charitable solicitation registration requirements in Mississippi.
11. Mississippi Department of Revenue – Mailing Address
Mississippi Department of Revenue
P.O. Box 1033 Jackson, MS 39215-1033
For state tax exemption correspondence and general inquiries.
12. Mississippi Secretary of State – Mailing Address
Secretary of State of Mississippi
P.O. Box 136 Jackson, MS 39205-0136
For nonprofit formation and annual report filings.
13. Mississippi Secretary of State – In-Person Address
125 S Congress St. Jackson, MS 39201
(Note: Nonprofit Articles of Incorporation must be filed online — in-person filing is not available for this document.)
More State Nonprofit Formation Resources
- How To Start a Nonprofit Organisation in Colorado
- How To Start a Nonprofit Organization in Oregon
- How To Start a Nonprofit Organization in Washington
- How To Start a Nonprofit Organization in Virginia
- How To Start a Nonprofit Organization in Illinois
- How To Start a Nonprofit Organization in Georgia
- How To Start a Nonprofit Organization in North Carolina
- How To Start a Nonprofit Organization in Michigan
- How To Start a Nonprofit Organization in Pennsylvania
- How To Start a Nonprofit Organization in Ohio
- How To Start a Nonprofit Organization in New York
- How To Start a Nonprofit Organization in Florida
- How To Start a Nonprofit Organization in California
- How To Start a Nonprofit Organization in Arizona
Quick Facts
Here is an overview of the key requirements for starting a nonprofit in Mississippi:
1. Paperwork & Legal Requirements
- State Filing: Articles of Incorporation (Mississippi Code § 79-11-137) — online only
- IRS Tax-Exempt Application:
- Form 1023-EZ (streamlined, small organizations)
- Form 1023 (standard, all others)
- EIN: Free from IRS, issued immediately online
- Charitable Solicitation Registration: Required before fundraising (MS Secretary of State – Charities Division)
- Annual Report: Filed annually with the Secretary of State
- Corporate/Franchise Tax Exemption: Submit IRS Determination Letter to MS Department of Revenue
- Sales Tax: No general exemption — limited exceptions only; verify on DOR website
2. Costs
- State Incorporation Fee: $50 (online only)
- IRS 501(c)(3) Fees:
- Form 1023-EZ: $275
- Form 1023: $600
- Charitable Solicitation Registration: Varies by contribution level
3. Timeline
- State Incorporation: ~2–3 business days (online only)
- Federal EIN: Immediate online
- IRS Tax-Exempt Approval:
- Form 1023-EZ: ~1–3 months
- Form 1023: 3–6+ months
- Mississippi Corporate/Franchise Tax Exemption: Varies; submit IRS Determination Letter to Department of Revenue after federal approval