Anyone filing the charity online registration should register as a user. This person will need an email address in order to log into the online filing system and will be responsible for the signature verification process once the registration is complete.

1. Any organization determined by the Internal Revenue Service to be a tax exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Code, or
2. Any organization which solicits contributions from the public to be used for charitable purposes. This includes health and welfare, benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic or other eleemosynary purpose or for the benefit of law enforcement personnel, fire fighters, or other public safety organization, or any person employing in any manner a charitable appeal as the basis of any solicitation or an appeal that suggests that there is a charitable purpose to any solicitation.

See Miss. Code Ann. Section 79-11-501.

A charity registration must be filed before any solicitations are made in Mississippi. The organization must renew the registration annually.

*Note: Religious Institutions meeting the statutory requirements are not required to register. (See Miss. Code. Ann. Section 79-11-501.) Any organization unsure if they meet the definition of "religious institution" may submit a written request for an opinion from the Charities Division.

Pursuant to Miss. Code Ann. Section 79-11-501(j), a solicitation is the request, directly or indirectly, for money, credit, property, financial assistance, or any other thing of value on the plea or representation which such money, credit, property, financial assistance, or any other thing of value or a portion will be used for a charitable purpose or will benefit a charitable organization.

Pursuant to Miss. Code Ann. Section 79-11-501(d), a contribution means the promise or grant of any money or property of any kind or value, including the promise to pay. Payment by members of an organization for fees, dues, fines, or assessments are not contributions.

To file an initial online application:

1. The charity's Employer Identification Number (EIN).
2. A current list of the organization's officers and directors, including contact information - at least two (2) of the officers' addresses must be different from the charity's address.
3. Signatures of two (2) officers - the President (or other authorized officer) AND the Chief Fiscal Officer/Treasurer. The same person cannot sign the registration form twice. A signature request must be sent electronically. Therefore, email address for the signers will be required.
4. Copy of the IRS 990 (may not be applicable for first-time filers)
5. A reviewed financial statement will be needed if the charity received more than $250,000 but less than $750,000 in monetary donations (government grants are excluded from this calculation). Or,
   An audited financial statement USING CASH BASIS MEASUREMENT ONLY is required if:
   1. The charity received more than $750,000 in monetary donations (government grants are excluded from this calculation); or,
   2. The charity's fundraising functions are not performed solely by persons who are unpaid for such services.
6. Copy of organization's by-laws.
7. Copy of Articles of Incorporation or formation documents.
8. Copy of IRS Determination letter (if applicable).
9. Current copies of contracts with fund-raising professionals (fund-raising counsels and/or professional fund-raisers).
10. A $50 filing fee payable with credit card or E-check.

To file a renewal online:

1. The charity's Employer Identification Number (EIN) OR registration number.
2. A current list of the organization's officers and directors, including contact information - at least two (2) of the officers' addresses must be different from the charity's address.
3. Signatures of two (2) officers - the President (or other authorized officer) AND the Chief Fiscal Officer/Treasurer. The same person cannot sign the registration form twice. A signature request will have to be sent electronically. Therefore, an email address for the signers will be required.
4. Copy of the IRS 990.
5. A reviewed financial statement will be needed if the charity received more than $250,000 but less than $750,000 in monetary donations (government grants are excluded from this calculation) Or,
   an audited financial statement USING CASH BASIS MEASUREMENT ONLY will be needed if:
   1. The charity received more than $750,000 in monetary donations (government grants are excluded from this calculation); or,
   2. The charity's fund-raising functions are not performed solely by persons who are unpaid for such services.
6. Current copies of contracts with fund-raising professionals (fund-raising counsels and/or professional fund-raisers).
7. An Affidavit of Solicitation: if the charity files a renewal after the registration has expired, the charity will have to complete the Affidavit of Solicitation section on the registration form. The President (or other authorized officer) AND Chief Fiscal Officer/Treasurer must also sign the Affidavit of Solicitation.
8. A $50 filing fee payable with credit card or E-check.

Using the IRS Form 990:

Using the IRS Form 990-EZ:

Financial Statement

The income and expenses should be taken from the Statement of Activities.

Newly formed organizations:

Newly formed organizations and organizations filing for the first time which have not completed a ficsal year end at the time of the filing will insert zeros (0's) in all of the amount columns in section 5 of the initial registration. The fiscal year end will be the prior year, even though the organization my not have operated at that time. Therefore, the fiscal year end information will coincide with the information entered in the financial section.

Example:
If an organization was formed on January 1, 2016 and has a fiscal year end of December 31st, for the initial filing only, insert zeros (0's) in the amount columns in Section 5. The fiscal year to be entered would be December 31, 2015 to coincide with the 2015 information even though the organization was not formed until January 1, 2016.

Only organizations that are currently registered AND have an APPROVED extension with the Internal Revenue Service may request an extension.

Any extension request must be filed online and accompanied by the approved IRS Form 8868. If the organization is not required to file an IRS Form 990 (indicated on the IRS Determination Letter), they must attach the IRS Determination Letter instead of the IRS Form 8868. The extension request MUST be made before the organization's registration expires.

Note: If the organization files and IRS Form 990-NE Postcard, they are not allowed to request an extension. Please refer to the IRS website for more details.

Before registering an charity, the following steps must be taken:

1. Incorporate as a nonprofit corporation with the Business Service Division of the Secretary of State’s Office.
2. Receive an E.I.N. (employer identification number) from the I.R.S.
3. Prepare bylaws.
4. Have an organizational meeting to install the Board, elect officers, and adopt bylaws.
5. Open up a bank account for the charity

Pursuant to Miss. Code Ann. Section 79-11-505(1), certain organizations are exempt and not required to file an annual registration. A summary of these organizations include:

1. Accredited educational institutions and foundations associated therewith;
2. Fraternal, patriotic, social, educational, alumni organizations and historical societies who use only their memberships to solicit contributions;
3. Persons who are soliciting contributions for specified individuals in need, if the solicitations are made solely by persons who are unpaid;
4. Organizations which do not intend to solicit or receive and do not actually receive more than $25,000 per year in contributions;
5. Organizations which receive allocations from registered united funds or community chests and receive less than $25,000 from other sources;
6. All volunteer fire departments and rescue units which are chartered as non-profit organizations by the State of Mississippi;
7. Any humane society organized under the laws of Mississippi which receives not less than fifty percent (50%) of its annual funding from contracts with counties or municipalities for the care and keeping of estrays;
8. This exemption is granted under a very limited basis by Secretary of State rule or order only.

An organization meeting one of the requirements above will need to file the online Notice of Exemption Form prior to any solicitation. This Notice of Exemption is a one-time filing. If your organization does not meet one of the above statutory requirements, a Charity Registration must be filed instead.

What do I need to file a Notice of Exemption application:

1. The charity's Employer Identification Number (EIN).
2. A current list of the organization's officers and directors, including contact information.
3. Signature of one (1) officer - the President (or other authorized officer). An email address for the signer will be required.
4. Copy of organization's adopted by-laws.
5. Copy of Articles of Incorporation or formation documents (if applicable).
6. Copy of IRS Determination letter (if applicable).
7. $50 filing fee payable with credit card or E-check

Once an Exemption has been approved, any changes/updates to the filing must be filed online under the "Update to the Notice of Exemption" within thirty (30) days of the update/change.

Any charitable organization which for any reason opts not to renew its registration with the Charities Division must submit an online final report including the following:

For Mississippi charitable organizations which have dissolved pursuant to the Mississippi Nonprofit Corporation Act:

1. Audit/review if required by Section 79-11-507;
2. 990/990EZ/990N;
3. Articles of dissolution and certified minutes reflecting the dissolution;
4. A list of officers and trustees of the corporation, including their addresses and telephone numbers; and
5. A statement signed by an officer of the corporation providing details of the final distribution of assets.

For all other charitable organizations which opt not to renew for any other reason:

1. Audit/review if required by Section 79-11-507;
2. 990/990EZ/990N;
3. A statement signed by an officer of the charitable organization certifying that the organization has ceased charitable solicitations within the state.

The form must be signed by two different officers, (1) the President or other authorized officer AND (2) Chief Fiscal Officer/Treasurer. The online system will prompt the user to send the form in an email attachment to each of the two signers at their individual email addresses to be signed electronically. The signature requests will expire after ten (10) days. To re-send a signature request, click the “Awaiting Signature” tab and then click “Send signature request” and enter the signer’s email address.

Please note: The filing will be rejected if the signature verification request does not go to each individual signer at their individual email addresses so that the signatures may be validated.

Once both signatures have been received, the user will receive an email that the signatures have been received. The filing will automatically be moved to the "Pending Payment" tab for payment. The user may pay at that time or login at another convenient time. To pay for the filing by e-check or credit card, click the "Pending Payment" tab and follow the instructions.

The filing cannot be submitted until the filing fee is paid.

A registered agent is a person or organization to whom official correspondence from the state is sent and upon whom service of process may be made if necessary. A registered agent must have a valid street address within the state of Mississippi. It is NOT required for an organization to have a Registered Agent on the Charity Registration. If the charity lists two officers/directors on the registration, a registered agent is NOT required to be listed on the registration.

What if the charity's name has changed since the last filing?
The charity will need to contact the Charities Division at charities.customerservice@sos.ms.gov or 601-359-1599 to officially change this information. The Articles of Amendment should be emailed to the Charities Division with the request to change the name.

Can the information entered on the registration be saved and completed at a later date?
Yes. To save data entered, click the “save changes” button at the bottom of the form.

When will the Charities Division notify me regarding my registration?
Once the registration is processed, the Charities Division will send an email regarding the status of the registration.

Is there a time limit to complete the registration?
Registrations which are started, but not completed, will be located in the "Resume Filing" tab. Registrations in the "Resume Filing" tab will be deleted in ninety (90) days if not completed.