State filing requirements for Mississippi.

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your volunteers from personal liability. Sample articles of incorporation are available to our members.
Business entity search
 
https://corp.sos.ms.gov/corp/portal/c/page/corpBusinessIdSearch/portal.aspx
Form (e-file)
 
Link: https://corp.sos.ms.gov/corp/portal/c/portal.aspx
Additional info
 
Fee: $53.14
Processing: 1-3 business days (estimate)
Signatures: No special requirements at this time
Corporate annual report

Notes
 
Failure to file an annual report if/when requested may result in being dissolved by the state.
Business entity search
 
https://corp.sos.ms.gov/corp/portal/c/page/corpBusinessIdSearch/portal.aspx
Form (e-file)
 
Link: http://www.sos.ms.gov/BusinessServices/Pages/Annual-Reports.aspx
Due: Can be requested by the Secretary of State, but not more than every 5 years.
Fee: $25.00
Charity registration

Filing exemption available!
 
Rule: Gross receipts of less than $25,000.00
Booster clubs may be exempt if affiliated with an eligible school.
Link: http://www.sos.ms.gov/FeesForms/CharityExemptionForm.pdf
Due: Prior to soliciting funds
Fee: None, to the best of our knowledge
Initial form (e-file)
 
Link: https://www.sos.ms.gov/Charities/Pages/How-Do-I-Register.aspx
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $53.14
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • Thoroughly check form instructions for any additional required documents
Renewal form (e-file)
 
Link: https://www.sos.ms.gov/Charities/Pages/How-Do-I-Register.aspx
Due: This renewal is due on the expiration date of the previous year’s registration (this date can be found on the certificate of registration issued to you by the Secretary of State.) The renewal form is the same form you submitted initially, with the addition of the supplement found at the end. (unless exempt from filing)
Fee: $53.14
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • Thoroughly check form instructions for any additional required documents
Income/franchise tax exemption

Notes
 
It is recommended that you file a copy of your annual 990 tax return with the Commissioner of the Department of Revenue.
Initial form
 
Link: n/a
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents
Sales tax exemption

Not required for Mississippi.
More: http://www.dor.ms.gov/taxareas/sales/SalesTaxFAQs.html
Tax department

Not required for Mississippi.
Raffles (games of chance)

Filings related to raffles and other games of chance are not included in our covered services. We may be able to assist you for an additional service fee. Reach out to your state representative for more information.
Filing exemption available!
 
Rule: Raffle receipts of less than $0.00
Bingo must be hosted at school and no prizes
Filing information
 
Link: http://www.msgamingcommission.com/index.php/regulations/charitable_gaming
Due: Before event (unless exempt from filing)
Fee: $50.00
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Get the book!

PBUSA's founder, Sandra Pfau Englund's book, School Fundraising: So Much More than Cookie Dough, has been called the "booster club bible" by many school volunteers who have it on hand for all their meetings. Get your copy of the book today.

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Or ask your local book store to order a copy.