# Mississippi Booster Club Filing Requirements

> Mississippi booster club filings: $50 articles, the May 15 nonprofit annual report, charity registration above $25,000, sales tax on purchases, and raffles.

- URL: https://boosterclub.org/states/mississippi/
- Section: States
- Updated: 2026-10-08

Mississippi gives a booster club no sales tax exemption on purchases, even with 501(c)(3) status, and taxes most fundraiser sales at 7%. Charity registration is required above $25,000 a year in contributions, and fundraiser sales count; smaller clubs file a Notice of Exemption instead. Raffles need no permit when a nonprofit educational or civic organization keeps all the proceeds. Since 2024, every nonprofit corporation also files an annual report by May 15. No Mississippi statute specific to booster clubs was identified.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State, Business Services | Articles of Incorporation (online) | $50 | once |
| Annual/biennial report | Secretary of State | Nonprofit Annual Report (online) | $25 on the fee schedule; confirm | annual, January 1 to May 15 |
| State income/franchise tax exemption | Department of Revenue (DOR) | None; exemption is by statute | none | automatic |
| Sales tax exemption on purchases | DOR | None; Mississippi does not exempt 501(c)(3) clubs | not applicable | not available |
| Sales tax on fundraiser sales | DOR | Sales tax permit | none identified | permit once; returns as assigned |
| Charitable solicitation registration | Secretary of State, Charities Division | Registration statement, or Notice of Exemption | $50 either way | annual renewal if registered |
| Raffle permit/registration | None (Mississippi Gaming Commission enforces gaming law) | No permit | none | not applicable |

## Forming a Nonprofit Corporation in Mississippi

A booster club incorporates by filing Articles of Incorporation online with the Secretary of State's Business Services Division. The fee schedule lists Articles of Incorporation at $50. The articles must identify the charitable purpose and include the language the IRS requires for 501(c)(3) status (the federal tax exemption for charitable and educational organizations); see [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

Mississippi has a constitutional requirement many new boards miss. Under Section 180 of the Mississippi Constitution, the corporation must hold its organizational meeting within two years of incorporation, and the Secretary of State warns that a court may declare the charter void if it does not.

A 2024 law requires every nonprofit corporation to file an annual report online between January 1 and May 15 each year. The fee schedule lists the annual report at $25 in its combined profit and nonprofit corporation section; confirm current fee with the agency. Failure to file may result in administrative dissolution.

## State Tax Exemption

Mississippi exempts religious, charitable, educational, and scientific associations organized and operated exclusively for those purposes from state income tax by statute (Miss. Code 27-7-29), and the franchise tax statute contains the same exemption (Miss. Code 27-13-63). The Department of Revenue's corporate tax instructions confirm that these exempt organizations are not subject to the franchise tax and file a return (Form 83-105) only when they have Mississippi unrelated business taxable income. Neither exemption requires an application. A booster club with an IRS determination letter (the letter confirming 501(c)(3) status) fits within both.

Unrelated business income (income from a regular business unrelated to the exempt purpose) remains taxable; see [Unrelated Business Income Tax for Booster Clubs](https://boosterclub.org/taxes/ubit/).

## Sales Tax

**Purchases.** DOR's answer is direct: unless an organization is specifically exempt by Mississippi law, nonprofit organizations pay sales and use tax, and 501(c)(3) status alone does not qualify. Mississippi does not issue exemption certificates to charities. The specific exemptions cover named organizations and schools, not booster clubs, so a club buying its own supplies pays the 7% tax.

**Sales.** All sales of tangible personal property are taxable at 7% unless the law exempts the item, and DOR's exemption list contains no exemption for fundraiser sales by nonprofits or booster clubs. Before making taxable sales, the club obtains a sales tax permit from DOR; the permit does not expire.

**Admissions.** DOR lists admissions to high school and grade school athletic games, and to amusements operated by charitable or educational organizations, as exempt.

## Charitable Solicitation Registration

Mississippi's Charitable Solicitations Act (Miss. Code 79-11-501 and following) requires every 501(c)(3) to register with the Secretary of State's Charities Division before soliciting unless exempt.

1. **The $25,000 exemption.** A club that does not intend to receive, and does not receive, more than $25,000 in contributions during any 12-month period ending June 30, with all fundraising done by unpaid volunteers, is exempt. "Contributions" include the full price paid for merchandise or rights, so product sales and event tickets count. A club that crosses $25,000 must register within 30 days.
2. **Notice of Exemption.** An exempt club must file an online Notice of Exemption with a $50 processing fee before soliciting.
3. **Registration and renewal.** A club that must register files online with a $50 fee and renews each year by the 15th day of the 5th month after its fiscal year ends (May 15 for a calendar-year club; November 15 for a June 30 fiscal year). Extensions follow the IRS timeline.
4. **Financial reports.** With each filing, an all-volunteer club with contributions up to $250,000 files a financial report signed by an officer; $250,000 to $750,000 requires a review by an independent certified public accountant (CPA); above $750,000 requires an audit.

A club with a Mississippi bank account or address is treated as soliciting in Mississippi when it raises money online. Violations carry penalties of up to $25,000 each.

## Raffles and Gaming

Raffles are legal without a permit when held "by and for the benefit of any nonprofit civic, educational, wildlife conservation or religious organization with all proceeds going to said organization" (Miss. Code 97-33-51). A booster club fits the educational or civic category. The Mississippi Gaming Commission's guidance repeats the rule.

1. **No license or report.** The statute sets no permit, years-in-existence rule, prize cap, or state report.
2. **All proceeds to the club.** Proceeds may not be split with a vendor, sponsor, or individual.
3. **50/50 raffles.** Half the money goes to the winner, which sits uneasily with the all-proceeds language. No agency guidance was identified; the club should ask the Gaming Commission first.
4. **Online sales.** The statute neither authorizes nor prohibits them. See [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/).

Bingo for money is legal only in a hall licensed by the Gaming Commission, with proceeds going to a licensed charitable organization.

## Annual Compliance Calendar for Mississippi

| Filing | Due date | Agency |
|---|---|---|
| Nonprofit Annual Report | January 1 to May 15 | Secretary of State |
| Form 990-N (e-Postcard), or Form 990-EZ/990 if gross receipts are larger | 15th day of the 5th month after fiscal year end (May 15 for a calendar-year club; November 15 for a June 30 fiscal year) | IRS |
| Charity registration renewal and financial report (registered clubs) | 15th day of the 5th month after fiscal year end (same dates) | Secretary of State, Charities Division |
| Sales tax returns | As assigned by DOR | DOR |

## Common Mistakes in Mississippi

- **Assuming 501(c)(3) means tax-free purchases.** Treasurers carry the idea from other states, but Mississippi grants no such exemption.
- **Counting only donations toward $25,000.** Sales and ticket revenue count. A club that crosses the line without registering is soliciting illegally and risks penalties of up to $25,000 per violation.
- **Soliciting before filing the Notice of Exemption.** Small clubs assume exempt means no filing. The $50 notice must come first.
- **Missing the new May 15 annual report.** Continuing boards often do not know the 2024 law applies to them, and failure to file can lead to administrative dissolution.

## Checklist

### Forming

- [ ] File Articles of Incorporation online with the Secretary of State ($50)
- [ ] Hold and minute the organizational meeting (within two years of incorporation) (secretary)
- [ ] Obtain the IRS determination letter for 501(c)(3) status
- [ ] File a Notice of Exemption or a registration statement with the Charities Division before soliciting ($50)
- [ ] Obtain a DOR sales tax permit before the first taxable sale (treasurer)

### Every Year

- [ ] File the Nonprofit Annual Report (January 1 to May 15)
- [ ] File Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] Renew charity registration with the required financial report, if registered (same deadline)
- [ ] Total contributions and sales for the 12 months ending June 30 against $25,000 (treasurer)
- [ ] Confirm raffle plans keep all proceeds with the club (raffle chair)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Mississippi with other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains taxable fundraiser sales and permits
- [State Registration for a New Booster Club](https://boosterclub.org/start/state-registration/) orders the first-year state filings
- [How to Run a Booster Club Raffle](https://boosterclub.org/raffles/how-to-run-a-raffle/) covers tickets, drawings, and records

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Mississippi Secretary of State: https://www.sos.ms.gov/business-services/non-profits/non-profit-requirements
2. Mississippi Secretary of State: https://www.sos.ms.gov/sites/default/files/fees_and_forms/Services%20%26%20Fees%20Document.pdf
3. Mississippi Secretary of State: https://www.sos.ms.gov/business-services/annual-reports
4. Mississippi Secretary of State: https://www.sos.ms.gov/business-services/business-faqs
5. Mississippi Secretary of State: https://www.sos.ms.gov/sites/default/files/charities/Steps%20to%20Start%20a%20Charity.pdf
6. Mississippi Secretary of State: https://www.sos.ms.gov/sites/default/files/charities/MS%20Regulation%20of%20Charitable%20Solicitations7_2024.pdf
7. Mississippi Secretary of State: https://www.sos.ms.gov/sites/default/files/charities/MS%20Charities%20Act%20Rules%20-%20September%202025.pdf
8. Mississippi Department of Revenue: https://www.dor.ms.gov/business/business-tax-frequently-asked-questions
9. Mississippi Department of Revenue: https://www.dor.ms.gov/business/sales-use-tax/sales-tax-exemptions
10. Mississippi Department of Revenue: https://www.dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxes
11. Mississippi Department of Revenue: https://www.dor.ms.gov/sites/default/files/tax-forms/business/2025%20CIT%20INSTRUCTIONS%2083-100%20-%20Final%20%2001.14.2026.pdf
12. Mississippi Gaming Commission: https://www.msgamingcommission.com/faqs
13. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard