In Mississippi, most charitable organizations must register with the Secretary of State's Charities Division before soliciting any contributions from the public, pay a $50 registration fee, and renew each year by the 15th day of the 5th month after the close of their taxable year (Miss. Code Ann. §79-11-503). Filing is done online.
All-volunteer groups that take in $25,000 or less a year are exempt from registration under §79-11-505 — but they must still file a one-time Notice of Exemption (with a $50 processing fee) before they start fundraising. Soliciting while unregistered can trigger an administrative penalty of up to $25,000 per offense. Separately, since 2024, every Mississippi nonprofit corporation must also file a free annual report with the Secretary of State's Business Services Division by May 15 — this is a different filing from charity registration. Always confirm current fees and deadlines on the official site before you file; this page is general information, not legal advice.
Start with the national rules
This page is the Mississippi-specific layer. For the federal/national rules that apply everywhere, see Charitable solicitation registration.
Who must register before asking for donations
Mississippi's Charitable Solicitations law (Miss. Code Ann. §§79-11-501 to 79-11-529) is built around one rule: if you ask the Mississippi public for contributions, you generally have to register first. The statute applies broadly — "solicit" covers mail, phone, email, websites, social-media donate buttons, events, and in-person asks. It is not limited to 501(c)(3) organizations; an entity can be a "charitable organization" under state law even if its donations aren't tax-deductible (§79-11-501(a)).
Registration is required prior to any solicitation of contributions (§79-11-503(1)). You cannot wait until the donations roll in — the certificate of registration must be in place before you make the first ask, and the statute says no organization required to register "shall solicit funds without a valid certificate of registration" (§79-11-503(3)).
The Charities Division of the Mississippi Secretary of State administers the program. You can reach the office through the Charities page at sos.ms.gov; the Charities Act materials list a main line of (601) 359-1350 / 1-888-236-6167. Phone numbers change, so confirm current contact details on the official site.
How to register: fees, forms, and the renewal deadline
All charity filings in Mississippi are submitted online through the Secretary of State's Charities registration system (Charities Act Rules 1.05 and 2.02 require electronic filing). Here is what the initial registration and the annual renewal require, with the figures confirmed in the statute and the Charities Act Rules.
| Filing | Fee | Deadline | Authority |
|---|---|---|---|
| Initial registration statement | $50 (non-refundable) | Before your first solicitation | §79-11-503(1); Rule 2.01 |
| Annual renewal | $50 (non-refundable) | 15th day of the 5th month after the close of your taxable year | §79-11-503(4); Rule 2.05 |
| Notice of Exemption (small/exempt orgs) | $50 processing fee | Before your first solicitation | §79-11-505(2); Rule 2.07 |
The renewal deadline tracks your fiscal year. If your taxable year ends December 31, your renewal is due May 15. If it ends June 30, the renewal is due November 15 (Rule 2.06 states the renewal date is "the fifteenth day of the fifth month following the close of the charitable organization's fiscal year end"). The initial registration statement must be signed and sworn under penalty of perjury by an officer and the chief fiscal officer, and you'll attach organizing documents (articles, bylaws) and your IRS determination letter on the first filing (§79-11-503(1)(m)-(n), (2)).
The Secretary of State may grant extensions of the renewal due date (Rule 2.06) and may impose an administrative penalty for late or incomplete filings (§79-11-503(4)(b)). Critically, §79-11-503(6) says a registered charity may not continue to solicit contributions after the date a renewal was due but not filed — so a lapsed renewal puts you back into "soliciting unregistered" territory.
The under-$25,000 exemption (and the notice you still must file)
Section 79-11-505 exempts several categories from the registration and reporting requirements. The one most small Mississippi nonprofits rely on:
- The small all-volunteer exemption — §79-11-505(1)(d): An organization that does not intend to solicit/receive, and does not actually receive, contributions in excess of $25,000 during any twelve-month period (ending June 30, or another date set by rule), provided all of its fund-raising functions are carried on by persons who are unpaid for such services. Both conditions must hold — if you pay anyone (staff or a hired fundraiser) to raise money, you don't qualify even under $25,000.
Other §79-11-505(1) exemptions include:
- Accredited educational institutions (recognized by the State Board of Education or a regional accrediting association), their affiliated foundations, schools soliciting solely from their own students/alumni/faculty/trustees, and libraries established under Mississippi law [§79-11-505(1)(a)].
- Fraternal, patriotic, social, educational, alumni organizations and historical societies when soliciting solely from their own membership [(1)(b)].
- Appeals for a named individual where the funds go to that beneficiary and all fundraising is unpaid [(1)(c)].
- United-fund/community-chest allocations to member agencies [(1)(e)], chartered volunteer fire/rescue units [(1)(f)], and qualifying humane societies [(1)(g)].
If you cross $25,000: The exemption is not permanent. If your gross contributions exceed $25,000 during the twelve-month period, you must register within 30 days of crossing that line (§79-11-505(1)(d)). Watch your running total during the year, not just at year-end.
Don't miss the new nonprofit annual report (HB 1344)
Since 2024, charity registration is no longer the only state filing on a Mississippi nonprofit's calendar. House Bill 1344 (2024) added Miss. Code Ann. §79-11-407, which requires every domestic and foreign nonprofit corporation registered in Mississippi to file an annual report with the Secretary of State's Business Services Division — regardless of whether it solicits donations.
| Feature | Charity registration (this guide) | Nonprofit annual report (HB 1344) |
|---|---|---|
| Division | Charities Division | Business Services Division |
| Who files | Orgs that solicit contributions | All nonprofit corporations |
| Fee | $50 | No fee |
| Deadline | 15th day of 5th month after taxable year-end | On or before May 15 each year (portal open Jan 1–May 15) |
| Penalty for missing | Up to $25,000 admin. penalty; can't solicit | Administrative dissolution |
What happens if you solicit while unregistered
Mississippi gives the Secretary of State and Attorney General real teeth. For soliciting without registering (or after a lapsed renewal), the consequences can include:
- Administrative penalty up to $25,000 per offense — the Secretary of State may issue an order imposing a penalty up to that maximum, and each violation is treated as a separate offense (§79-11-509(4)(c)). In setting the amount, the Secretary considers factors such as how frequent, persistent, and willful the conduct was, how many people were affected, and the violator's resources (§79-11-509(4)(d)).
- Cease-and-desist orders and even administrative or judicial dissolution of the organization (§79-11-509(4)(a)-(b)).
- Court-ordered civil penalty up to $25,000 per offense, plus injunctions, restitution, rescission, or disgorgement, in an action brought in chancery court (§79-11-509(6)).
- Criminal exposure: Knowing and willful violations are a misdemeanor punishable by a fine up to $2,000 and/or up to one year in county jail; fraud in connection with a solicitation is a felony with a fine up to $25,000 and/or up to five years (§79-11-529).
The practical takeaway: the $50 registration fee is trivial compared with the downside of skipping it. Register (or file your Notice of Exemption) before you publish a donate button or send your first appeal.
Worked example: two Mississippi nonprofits
Scenario A — Hope Center, a Jackson food pantry. Hope Center is a new 501(c)(3) planning a fall fundraising drive and expects to raise about $40,000 this year. Because that's over $25,000, it does not qualify for the small-org exemption — and it would be disqualified anyway because it plans to pay a part-time development coordinator. Hope Center's path:
- Files the online registration statement with the Charities Division and pays the $50 fee — before launching the drive (§79-11-503(1); Rule 2.01).
- Attaches its articles, bylaws, and IRS determination letter on the initial filing.
- Its taxable year ends December 31, so its first charity renewal is due May 15 of the next year, with another $50 (§79-11-503(4); Rule 2.05).
- Because it's an incorporated nonprofit, it also files the free annual report with the Business Services Division by May 15 each year (§79-11-407).
Scenario B — Delta Trails Friends, a tiny all-volunteer group. Five neighbors run a volunteer trail-cleanup nonprofit and expect to raise about $8,000 a year through bake sales and a donate link, with nobody paid to fundraise. They meet both conditions of §79-11-505(1)(d). Their path:
- They are exempt from registration — but not from the notice. Before their first solicitation they file the Notice of Exemption online and pay the $50 processing fee (§79-11-505(2); Rule 2.07).
- They keep a running tally of contributions. If a viral post pushes them over $25,000, they must register within 30 days of crossing that threshold.
- If they're incorporated, they still owe the free annual report by May 15 (§79-11-407) — the charity exemption doesn't excuse that separate filing.
Quick compliance checklist
Use this before you publish any fundraising ask in Mississippi:
| Step | Done? |
|---|---|
| Confirm whether you're a "charitable organization" or an excluded religious institution (§79-11-501) | □ |
| Estimate 12-month contributions — over or not over $25,000? | □ |
| Is anyone paid to fundraise? (If yes, no small-org exemption) | □ |
| If exempt: file the online Notice of Exemption + $50 before soliciting (Rule 2.07) | □ |
| If not exempt: file the online registration statement + $50, attach articles/bylaws/IRS letter, before soliciting (Rule 2.01) | □ |
| Calendar your charity renewal (15th day of 5th month after taxable year-end) + $50 (Rule 2.05) | □ |
| If you're a nonprofit corporation: file the free annual report with Business Services by May 15 (§79-11-407) | □ |
| If you hire a professional fund-raiser, confirm they register separately ($250) | □ |
| Re-confirm current fees & deadlines on sos.ms.gov before filing | □ |
When in doubt about your specific facts, contact the Charities Division through sos.ms.gov or consult a Mississippi nonprofit attorney. This guide is general information, not legal advice.
Before you file
This is general information for Mississippi nonprofits, not legal or tax advice, and fees and rules change. Always confirm the current fees, forms, and deadlines on the official Mississippi agency website before you file.
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Learn more for nonprofitsSources & tools
Official Mississippi sources first
- MS Secretary of State — Charities Division — Official home for charity registration, the online filing portal, the Notice of Exemption, and Charities Division contact info.
- Mississippi Regulation of Charitable Solicitations (§§79-11-501 to 79-11-529) — The full statute (SOS-published PDF): registration, the $50 fee, the renewal deadline, the §79-11-505 exemptions, and penalties.
- Mississippi Charities Act Rules — Administrative rules confirming online-only filing, the $50 registration/renewal/Notice-of-Exemption fees (Rules 2.01, 2.05, 2.07), and the $250 fund-raiser fee (Rules 3.01–3.06).
- MS SOS — New Nonprofit Annual Report Filing Requirement (HB 1344, §79-11-407) — Official notice on the free annual report every nonprofit corporation must file with Business Services by May 15 — separate from charity registration.
- IRS Tax Exempt Organization Search — Verify your federal 501(c)(3) status and pull the determination letter you'll attach to the state registration.
Paid — optional labor-savers
- Harbor Compliance — Done-for-you charitable solicitation registration and renewal management across states, including Mississippi. Worth it when You fundraise in multiple states and want one vendor tracking every registration and renewal deadline.
- Labyrinth, Inc. — Specialist in multi-state charitable solicitation registration filings and ongoing compliance. Worth it when You'd rather outsource the paperwork and the back-and-forth with the Charities Division than file it yourself.
- Mississippi nonprofit attorney (local counsel) — Guidance from The Mississippi Bar on selecting licensed local counsel for edge cases — exemption determinations, religious-institution status, or a penalty notice. Worth it when Your situation is ambiguous (mixed paid/volunteer fundraising, religious affiliation) or you've received a compliance inquiry.
Last verified 2026-06-17. Mississippi fees and rules change — confirm on the official site before you file.
FAQ
Do I have to register before I get my IRS 501(c)(3) determination?
State registration is separate from federal tax-exempt status. Mississippi requires registration before you solicit, regardless of where your IRS application stands. That said, the initial registration asks you to attach your federal determination letter (or note its status), so most groups apply for 501(c)(3) and register with the state in parallel. If you'll solicit before the IRS letter arrives, contact the Charities Division about how to handle the attachment.
My nonprofit is brand new and we expect $25,000 or less this year. Do we really have to file anything?
Yes — even if you qualify for the small all-volunteer exemption under §79-11-505(1)(d), you must file a one-time Notice of Exemption online (with a $50 processing fee) before your first solicitation. "Exempt from registration" is not the same as "exempt from filing." The exemption only holds if you stay at or under $25,000 AND nobody is paid to fundraise. And if you're incorporated, you still owe the separate free annual report by May 15 under §79-11-407.
When exactly is my charity renewal due?
The 15th day of the 5th month after the close of your taxable year (§79-11-503(4); Charities Act Rule 2.06). For a December 31 fiscal year that's May 15; for a June 30 fiscal year it's November 15. The fee is $50. Calendar it — under §79-11-503(6), once a renewal is past due and unfiled, you must stop soliciting until you're current again. Confirm the current amount on the official site.
What is the new nonprofit annual report, and is it the same as charity registration?
No — they're two different filings. Under §79-11-407 (added by HB 1344, effective July 1, 2024), every nonprofit corporation registered in Mississippi must file a free annual report with the Secretary of State's Business Services Division on or before May 15 each year, whether or not it solicits donations. Missing it can lead to administrative dissolution, and there are no extensions. If you solicit contributions, you generally file both the charity registration/renewal and this annual report.
Does our church need to register?
Generally no. Bona fide religious institutions (and groups that form an integral part of them) are excluded from the definition of "charitable organization" in §79-11-501(a)(iii), as long as they're IRS tax-exempt, no income inures to individuals, and they're primarily supported by their own congregation/membership, government grants/contracts, or service fees. A separate charity the church creates (a standalone foundation or community ministry that solicits the general public) may still need to register, so check that entity's facts.
We hired a fundraising company. Who registers?
Both, separately. Your organization still files its $50 charitable registration, and the professional fund-raiser or fund-raising counsel registers on its own with a $250 fee (Charities Act Rules 3.01–3.06). Note that paying anyone to fundraise — including a contractor — disqualifies you from the under-$25,000 small-org exemption.
What's the penalty if we accidentally solicited before registering?
The Secretary of State can impose an administrative penalty of up to $25,000 per offense, with each violation counted separately (§79-11-509(4)(c)), and a chancery court can add a civil penalty up to $25,000 per offense plus restitution (§79-11-509(6)). Knowing violations can also be a misdemeanor (fine up to $2,000), and fraud can be a felony (§79-11-529). If you discover a lapse, register promptly and consider contacting the Division or a Mississippi attorney.