# Missouri Booster Club Filing Requirements

> Missouri booster club filings: $25 nonprofit articles, the August 31 registration report, Form 1746 sales tax exemption, AG registration exemption, and raffles.

- URL: https://boosterclub.org/states/missouri/
- Section: States
- Updated: 2026-10-06

Missouri is inexpensive for a booster club that has its 501(c)(3) status in hand. Incorporation costs $25, the annual registration report costs $10 online, and a 501(c)(3) organization is exempt by statute from registering with the Attorney General. The one substantial application is the Department of Revenue's sales tax exemption (Form 1746), which covers purchases and sales within the club's charitable activities. Raffles need no state permit, but the Missouri Constitution allows them only for organizations recognized as charitable under federal law. No Missouri statute specific to booster clubs was identified.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State, Corporations Division | Articles of Incorporation of a Nonprofit Corporation (Chapter 355) | $25 | once |
| Annual/biennial report | Secretary of State | Annual Registration Report (biennial option available) | $10 online, $15 paper; biennial $20 online, $30 paper | annual, by August 31 |
| State income/franchise tax exemption | Department of Revenue (DOR) | None; follows federal exemption | none | automatic |
| Sales tax exemption on purchases | DOR | Form 1746, Missouri Sales or Use Tax Exemption Application | no fee on form | once; exemption letter issued |
| Sales tax on fundraiser sales | DOR | Same exemption letter | none | sales in charitable functions exempt |
| Charitable solicitation registration | Attorney General | Initial Registration, then Annual Report | $15 each | not required for 501(c)(3) clubs |
| Raffle permit/registration | None (constitutional authorization) | No raffle permit | none | not applicable |

## Forming a Nonprofit Corporation in Missouri

A booster club incorporates by filing Articles of Incorporation of a Nonprofit Corporation under Chapter 355 with the Secretary of State's Corporations Division, online or by mail. The incorporation fee is $25. The articles must include the purpose and dissolution 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/).

Every nonprofit corporation then files a corporate registration report (RSMo 355.856) listing its registered agent, principal office, directors, and officers. The first report is due by August 31 of the year after incorporation, and each later report by August 31 of each following year. The fee is $10 online or $15 on paper. The Secretary of State also offers a biennial report covering two years at $20 online or $30 on paper.

A late report is accepted only with an additional $15 fee, and failure to file results in administrative dissolution.

## State Tax Exemption

Missouri exempts from corporate income tax any corporation that "by reason of its purposes and activities is exempt from federal income tax" (RSMo 143.441). A booster club with an IRS determination letter (the letter confirming 501(c)(3) status) is exempt automatically, with no state application. The exemption does not cover unrelated business taxable income, meaning income from a regularly carried-on business unrelated to the club's purpose; a club that owes federal tax on such income also owes Missouri tax on it. See [Unrelated Business Income Tax for Booster Clubs](https://boosterclub.org/taxes/ubit/).

## Sales Tax

Missouri exempts "all sales made by or to religious and charitable organizations and institutions in their religious, charitable or educational functions and activities," and separately exempts sales by or to not-for-profit civic, social, service, or fraternal organizations in their civic or charitable functions (RSMo 144.030.2(19) and (20)).

To use it, the club applies to DOR for an exemption letter on Form 1746. The application asks for:

1. A copy of the IRS determination letter.
2. The Secretary of State certificate of incorporation, if incorporated.
3. The bylaws.
4. A three-year financial statement (or years in existence), or a one-year budget if the club is under six months old. Bank statements are not accepted.
5. Officer names, titles, Social Security numbers, and birthdates.

Once DOR issues the letter, the club presents it to vendors for tax-free purchases. Sales such as concessions and spirit wear are exempt only when they fall within the club's charitable or educational functions; the club should confirm with DOR how its regular sales are treated before stopping tax collection. Officer changes are reported on Form 126.

## Charitable Solicitation Registration

Missouri requires a charitable organization to file an initial registration with the Attorney General before soliciting funds, followed by an annual report within 75 days after each fiscal year ends, each with a $15 fee unless the Attorney General sets a different fee by rule (RSMo 407.462).

Most booster clubs are exempt. RSMo 407.456 exempts any organization that has obtained federal tax exemption under section 501(c)(3), provided no net earnings benefit any private individual. A club that wants written proof can email its IRS determination letter to the Attorney General's registration office and request an exemption letter.

A club still waiting on its 501(c)(3) determination is not covered by that exemption. Organizations that do not raise more than an amount set by the Attorney General by rule (at least $10,000) are excused from annual reports; confirm the current threshold with the agency. The separate exemption for "educational institutions and their authorized and related foundations" is defined around schools with a curriculum, students, and faculty, and it is unclear whether a parent booster club qualifies.

## Raffles and Gaming

Article III, section 39(f) of the Missouri Constitution allows "any organization recognized as charitable or religious pursuant to federal law" to sponsor raffles and sweepstakes in which a person risks something of value for a prize. The General Assembly may set standards for awarding prizes, but no state raffle license, permit, or registration was identified. A booster club with 501(c)(3) status may hold raffles and 50/50 drawings.

Without federal recognition, a raffle is an unlawful lottery under RSMo 572.010. Key points:

1. **Eligibility.** The club needs its IRS determination letter before the first raffle.
2. **Prizes.** No statewide prize cap was identified.
3. **Online sales.** No Missouri statute or agency guidance on online raffle ticket sales was identified, so the rule is unclear; see [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/).

**Bingo** is different. It is licensed and regulated by the Missouri Gaming Commission under Chapter 313 and is limited to qualifying religious, charitable, fraternal, veteran, and service organizations with 501(c) status.

## Annual Compliance Calendar for Missouri

| Filing | Due date | Agency |
|---|---|---|
| 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 |
| Annual Registration Report ($10 online) | August 31 | Secretary of State |
| Charitable organization annual report, only if not exempt | Within 75 days after fiscal year end (March 16 for a calendar-year club in a non-leap year; September 13 for a June 30 fiscal year) | Attorney General |
| Form 126, if officers change | When officers change | DOR |

## Common Mistakes in Missouri

- **Holding a raffle before the IRS letter arrives.** The constitutional authorization depends on federal recognition; without it, a raffle is illegal gambling.
- **Missing the August 31 report.** The deadline falls in the first weeks of school. A late report costs an extra $15, and continued failure leads to administrative dissolution.
- **Never applying for the Form 1746 letter.** The application looks long, so clubs pay tax on every purchase. The letter covers purchases and qualifying sales.

## Checklist

### Forming

- [ ] File Articles of Incorporation of a Nonprofit Corporation with the Secretary of State ($25)
- [ ] Obtain the IRS determination letter for 501(c)(3) status
- [ ] Email the IRS letter to the Attorney General to request a registration exemption letter (secretary)
- [ ] Submit Form 1746 with the IRS letter, bylaws, and financial statement or budget (treasurer)
- [ ] Give the DOR exemption letter to purchasing volunteers (treasurer)

### Every Year

- [ ] File Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] File the Annual Registration Report with the Secretary of State (by August 31)
- [ ] File Form 126 with DOR when officers change (treasurer)
- [ ] Confirm the club's 501(c)(3) status is current before scheduling raffles (president)
- [ ] Keep raffle records: tickets sold, receipts, prizes, and winners (raffle chair)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Missouri with other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains exemption letters and taxable sales
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) summarizes raffle law in each state
- [How to Get 501(c)(3) Status for a Booster Club](https://boosterclub.org/start/501c3/) covers the letter Missouri relies on

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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. Missouri Secretary of State: https://www.sos.mo.gov/business/corporations
2. Missouri Secretary of State: https://www.sos.mo.gov/CMSImages/Business/fees.pdf
3. Missouri Revisor of Statutes: https://revisor.mo.gov/main/OneSection.aspx?section=355.856
4. Missouri Revisor of Statutes: https://revisor.mo.gov/main/OneSection.aspx?section=143.441
5. Missouri Department of Revenue: https://dor.mo.gov/forms/1746.pdf
6. Missouri Revisor of Statutes: https://revisor.mo.gov/main/OneSection.aspx?section=144.030
7. Missouri Revisor of Statutes: https://revisor.mo.gov/main/OneSection.aspx?section=407.453
8. Missouri Revisor of Statutes: https://revisor.mo.gov/main/OneSection.aspx?section=407.456
9. Missouri Revisor of Statutes: https://revisor.mo.gov/main/OneSection.aspx?section=407.462
10. Missouri Attorney General: https://ago.mo.gov/get-help/programs-services-from-a-z/charity/for-nonprofits/
11. Missouri Senate: https://www.senate.mo.gov/98info/hbsumms/HJ039.htm
12. Missouri House of Representatives: https://documents.house.mo.gov/billtracking/bills041/biltxt/intro/HJR0053I.HTM
13. Missouri Revisor of Statutes: https://revisor.mo.gov/main/OneSection.aspx?section=313.005
14. Missouri Revisor of Statutes: https://revisor.mo.gov/main/OneSection.aspx?section=572.010
15. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard