Mississippi Booster Club Filing Requirements

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 IncorporationArticles of incorporationThe document the founders file with the state agency that registers corporations to create a nonprofit corporation. It carries the IRS-required purpose and dissolution clauses; some states call it a certificate of incorporation or certificate of formation.All terms 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.

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 corporationNonprofit corporationA legal entity created by filing articles of incorporation with the state, separate from the parents who run it. It can open a bank account, sign contracts, and apply for 501(c)(3) status.All terms 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.

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 yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms). 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.

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