Missouri Booster Club Filing Requirements

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.

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 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.

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 letterDetermination letterThe IRS letter recognizing the club’s federal tax exemption under 501(c)(3). The club keeps it permanently and shows it to banks, donors, grantors, and the school district.All terms.
2. The Secretary of State certificate 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, 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 letterDetermination letterThe IRS letter recognizing the club’s federal tax exemption under 501(c)(3). The club keeps it permanently and shows it to banks, donors, grantors, and the school district.All terms 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 letterDetermination letterThe IRS letter recognizing the club’s federal tax exemption under 501(c)(3). The club keeps it permanently and shows it to banks, donors, grantors, and the school district.All terms 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.

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