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Nonprofit regulation in Missouri
 in Missouri |
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Nonprofit regulation in Missouri involves a complex set of rules that govern nonprofit organizations and charitable giving throughout the state. Major issues surrounding nonprofit regulation nationwide include the following:
- contribution limits,
- donor disclosure, and
- the redefinition of issue advocacy.
Missouri is one of 39 states that require charitable organizations, and those intending to solicit on their behalf, to register with the state in order to solicit contributions, whether they are a Missouri organization or based out-of-state. In Missouri a large number of groups and organizations are exempt from registration. In fact, most types of nonprofits are exempt. However, exempt groups must request formal exemption from the Missouri Attorney General.[1]
Missouri is one of 32 states that allows registrants to use either the Unified Registration Statement (URS) or the state registration form.[2] Only seven states requiring registration do not accept the URS.
- Note: The following is not a how-to guide in managing an organization's registration and reporting requirements, but rather an attempt to share information about the relative degree of regulation governing nonprofit charitable activity at the individual state level. The information on this page was last updated in early 2015.
Background
According to the Foundation Center, there are over 1.5 million nonprofit organizations in the United States.[5] Section 501 of the U.S. tax code outlines which types of nonprofit organizations may be granted tax exempt status by the Internal Revenue Service. The section of this code that provides for exemption is section 501(a), which states that organizations are exempt from some federal income taxes if they fall under sections 501(c) or 501(d), or under section 401(a).[6]
Organizations classified as 501(c)(3) are nonprofit charitable, religious and educational organizations. These include organizations like the Red Cross and Habitat for Humanity as well as the American Civil Liberties Union and the Lucy Burns Institute, which provide, as defined in the federal code, “instruction of the public on subjects useful to the individual and beneficial to the community.”[7] Organizations granted 501(c)(4) status are political education organizations, and can engage in political lobbying. This includes donations to political committees that support or oppose ballot measures, bond issues, recalls or referenda. 501(c)(4) organizations can thus engage in issue advocacy, but they are not allowed to expressly advocate for the election or defeat of a particular candidate.
While the Internal Revenue Service designates eligible nonprofit charitable organizations with a federal tax exempt status, individual states require their own level of regulation and reporting, particularly when organizations attempt to solicit fundraising contributions. The amount of regulation required differs by state, as does the degree to which state regulations protect the privacy of individual donors. Three states, for instance, require annual copies of IRS Form 990 (schedule B), which lists individual contributors who contribute over a specified amount. Research shows that attempts to make contributions more transparent has an unintended negative effect on the number of contributors who give, as well as the amount.[4]
Governing agencies
The Missouri Attorney General's Consumer Protection Division is the agency in the state governing rules concerning donor solicitation and registration.
See law: Missouri Revised Statutes, Title XXVI, sections 407.450 through 407.462
Registration requirements
Any nonprofit group or organization located in Missouri, unless exempt, must register with the Missouri Attorney General's Consumer Protection Division. Any non-exempt nonprofit, in any state, intending to solicit in Missouri must also register, along with anyone intending to solicit in Missouri on behalf of a nonprofit. Non-exempt nonprofits might include traditional charitable organizations like the Red Cross or Habitat for Humanity, educational or policy organizations like the American Civil Liberties Union, or issue advocacy groups like the League of Conservation Voters.
Exemptions
A large number of groups are exempt from registering in Missouri. In fact, all nonprofits recognized as tax-exempt under the IRS sections 501(c)(3), 501(c)(7), 501(c)(8) are exempt en masse.
The following groups are exempt from registering:[1]
- All 501(c)(3), 501(c)(7), 501(c)(8) organizations
- Religious institutions
- Educational institutions
- Fraternal organizations
- Hospitals
- Political organizations subject to Missouri's campaign finance laws (Missouri Rev. Stat. Title IX Ch. 130)
Procedures
Nonprofits registering in Missouri can use either the Unified Registration Statement (URS) form or the state form.[1]
Documents
The following documents are required along with your registration form:[1]
- Articles of incorporation
- IRS Form 990
- Fundraising contracts, if any
- Copies of all written sales presentations, ads, phone scripts, or other solicitations
Signature and fee
A notarized signature of an officer, director, or other authorized person is required.
The registration fee is $15.[1]
Filing procedures
Registration materials must be mailed to:[1]
Missouri Attorney General's Office
Attention: Registration Specialist
P.O. Box 899
Jefferson City, MO 65102
Renewal
No renewal is necessary. An annual financial report, however, is required and discussed below.[1]
Financial reporting
Organizations must file an annual financial statement using simply the Charitable Organization Annual Report Form
Organizations are exempt from having to file an annual financial report if:[1]
- An organizations receives money from a community chest
- An organization does not raise more than $10,000 in revenue
- An organization is an affiliate of a statewide or national charitable group
Extensions
Missouri grants no extensions. If an organization does not file its annual financial report within six months after the end of its fiscal year, then it must refile for a new registration.[1]
Fee
There is a $15 fee to submit the financial report.[1]
Recent news
This section links to a Google news search for the term "Missouri + donor + privacy"
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 Fishman, S. & Barrett, R. (2012). Nonprofit Fundraising Registration: The 50 State Guide. NOLO.
- ↑ "Multistate Filing Form," accessed December 17, 2014
- ↑ Guidestar, Fundraising: What Laws Apply?" accessed February 18, 2015
- ↑ 4.0 4.1 London School of Economics, "Campaign finance laws that make small donations public may lead to fewer people contributing and to smaller donations," January 7, 2015
- ↑ Foundation Center, "Frequently Asked Questions," accessed December 17, 2014
- ↑ Cornell University Law School, "26 U.S. Code § 501 - Exemption from tax on corporations, certain trusts, etc," accessed January 13, 2015
- ↑ Cornell University Law School, "26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals," accessed January 13, 2014
