Mississippi (MS) · Requirement Summary
Mississippi charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Mississippi (MS).
| Filing Authority | Mississippi Secretary of State — Charities Division |
|---|---|
| Filing Method | • Online filing through SOS Charities portal • Extension requests filed through portal |
| Filing Calendar & Triggers | • Annual renewal required for soliciting charities • Renewal date tied to fiscal year end (IRS-aligned) |
| Filing Due Date | 15th day of the 5th month after fiscal year end (or same date IRS 990 is filed). |
| Renewal Detail | • Online renewal filing via portal • Upload required financial/IRS documents as prompted |
| Extensions Calendar | • Extension requests filed online (typically based on IRS extension); include Form 8868 per SOS instructions |
| Exemptions | • Statutory exemptions; portal includes exemption workflows for certain orgs |
| Good Standing Required for Charity Filing? | No |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | Moderate |
| Recovery Method | • File delinquent renewal via portal; respond to SOS notices promptly • If revoked, follow SOS reinstatement procedures |
| Required Documents | • Online renewal application • IRS 990-series (as applicable) • IRS Form 8868 if requesting extension |
| Financial Audit/Review Thresholds | Not confirmed from SOS primary guidance (verify via portal prompts). |
| Schedule B Reaction Rule (Donor Names) | Keep |
| Signature Requirements | Electronic submission via portal. |
| High-Risk Traps / Enforcement Notes | • Due date is IRS-aligned (15th day of 5th month after FYE) • Extension requests must be filed by original due date • Portal instructions indicate renewal dates have changed—verify for your FYE HIGH Late fee alert: While not always large late fees, enforcement can include formal penalties and corrective orders that may include financial costs |
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