At a Glance

Mississippi nonprofits must now file an annual report with the Secretary of State between January 1 and May 15 each year, thanks to House Bill 1344 effective July 2024. Organizations that also solicit charitable contributions must separately file their charity renewal by the 15th day of the fifth month after their fiscal year ends. Missing these deadlines can result in administrative dissolution of your nonprofit.

Introduction

Did you know that overlooking your nonprofit annual filing requirements can lead to the administrative dissolution of your organization in Mississippi?

With the introduction of House Bill 1344, Mississippi has established new reporting obligations that every nonprofit must now navigate. Keeping up with these requirements isn’t just about checking boxes—it’s about protecting your nonprofit status and ensuring your organization continues its important work uninterrupted.

Fortunately, nonprofit compliance can be straightforward. From the new January 1 to May 15 filing window to the specific information you’ll need to gather, understanding exactly what Mississippi expects from your nonprofit is the first step to smooth sailing.

This step-by-step guide breaks down everything you need to know about maintaining your nonprofit’s good standing in Mississippi. We’ll walk you through the state regulatory filings, reporting deadlines, and documentation requirements that keep your organization legally compliant year after year.

Understanding the New Annual Report Requirement

Mississippi’s nonprofit landscape changed significantly in 2024 with new reporting requirements that affect thousands of organizations across the state. The new annual report filing represents an additional compliance obligation that every nonprofit leader needs to understand.

What changed with House Bill 1344

House Bill 1344, signed into law by Governor Tate Reeves and effective July 1, 2024, created a mandatory annual reporting process for nonprofit corporations in Mississippi. This legislation established Mississippi Code Section 79-11-407, which requires all nonprofit organizations registered with the Secretary of State to submit an annual report.

Prior to this change, only for-profit entities were required to file annual reports with the Business Services Division. The new law aims to accomplish two primary goals:

• Enable the Secretary of State to maintain accurate contact information for all registered nonprofits
• Create greater transparency regarding the disbursement of public funds to nonprofit organizations

Notably, the law authorizes the Secretary of State to administratively dissolve nonprofit organizations that fail to comply with these new filing provisions. While this new requirement might seem burdensome, the state has made the process relatively straightforward by not charging any filing fee.

Who must file the new report

The annual report requirement applies to all nonprofit corporations registered with the Mississippi Secretary of State’s Office. This includes:

• Domestic nonprofit corporations (incorporated in Mississippi)
• Foreign nonprofit corporations (incorporated elsewhere but registered to operate in Mississippi)
• Churches registered as nonprofit corporations
• All other 501(c) organizations registered with the state

This comprehensive requirement affects organizations regardless of size, purpose, or tax-exempt status. Even organizations that have historically been exempt from certain filings must comply with this new mandate, unless statutory exceptions provided in Mississippi law apply.

Filing is completed online through the Secretary of State’s Business Services Division website between January 1 and May 15 each year.

How this differs from charity registration

Many nonprofit leaders might confuse this new requirement with the existing charity registration filing, but they are entirely separate obligations. The distinction is important:

• The annual report is required for all nonprofit corporations registered with the Secretary of State’s Business Services Division
• The charity registration applies only to organizations that solicit or intend to solicit charitable contributions in Mississippi

Consequently, if your nonprofit solicits contributions in Mississippi, you will need to file both reports each year. The charity renewal deadline is typically the 15th day of the fifth month after your fiscal year ends (May 15 for calendar-year organizations), while the annual report is due by May 15 regardless of your fiscal year.

Another key difference is that charity registration renewal includes submitting a copy of your IRS Form 990, whereas the annual report focuses on organizational details and public funding disclosure. These distinct but complementary requirements ensure both transparency in fundraising activities and accurate tracking of nonprofit entities operating in the state.

Key Filing Deadlines and Timelines

Staying on top of your filing calendar represents one of the most critical aspects of maintaining your nonprofit’s good standing in Mississippi. Understanding when each report is due—and the consequences of missing deadlines—can save your organization from unnecessary complications. For nonprofits managing multiple state filings, we can help track deadlines and coordinate renewals to ensure nothing falls through the cracks.

Annual report filing window: January 1 to May 15

The newly required annual report for Mississippi nonprofits must be submitted during a specific timeframe each year. The filing window opens on January 1 and closes on May 15. This deadline applies universally to all nonprofit corporations registered with the Mississippi Secretary of State, regardless of when your fiscal year ends.

During this period, you must submit your organization’s details through the Secretary of State’s Business Services Division website. All annual reports must be filed during this defined window.

For the first implementation of this requirement, all nonprofits must file by May 15, 2025. This deadline remains consistent year after year, so mark it permanently on your compliance calendar.

Charity renewal deadline based on fiscal year

Unlike the annual report, your charity registration renewal follows a different timeline based on your organization’s fiscal year. The deadline for this filing is the 15th day of the fifth month following your fiscal year end.

For example:

• Organizations with a December 31 fiscal year end must file by May 15
• Organizations with a June 30 fiscal year end must file by November 15
• Organizations with a March 31 fiscal year end must file by August 15

This timeline aligns with your IRS Form 990 submission schedule, allowing you to use the same financial information for both filings. For organizations with a December 31 fiscal year end, both your annual report and charity renewal would be due on May 15—creating a particularly important compliance date.

The charity renewal includes more extensive requirements, including:

• Current officer and director information
• Signatures from two officers (President and Chief Fiscal Officer/Treasurer)
• Copy of IRS Form 990
• Financial statements (reviewed or audited based on donation thresholds)
• Contracts with fundraising professionals
• $50.00 filing fee

No extensions for annual report

A crucial distinction between these two filing requirements involves extension options. The nonprofit annual report is due May 15 each year, and current Secretary of State guidance does not describe an extension process for this filing. Plan ahead to file by the deadline.

In contrast, charity registration renewals may qualify for extensions if you:

• File the extension request online before your existing registration expires
• Provide your approved IRS Form 8868 (or applicable IRS documentation)
• Submit the request through the Charities Division online system

Understanding these distinct timelines helps your organization develop a comprehensive compliance calendar that prevents missed deadlines and maintains your nonprofit’s legal standing in Mississippi.

What Information You’ll Need to File

Preparing for your Mississippi nonprofit annual filing requires gathering specific information before the submission deadline. Assembling these details ahead of time makes the submission process smoother and helps avoid potential administrative dissolution of your organization.

Business ID and EIN

First, you’ll need to locate two critical identification numbers:

• Business ID: This is your state-issued identification number assigned when your nonprofit was first registered with the Mississippi Secretary of State. You can find this number on previous correspondence from the state or by searching the business database on the Secretary of State website.
• Employer Identification Number (EIN): Also called a Federal Tax Identification Number, this nine-digit number (formatted XX-XXXXXXX) was assigned by the IRS when your organization was established. The EIN appears on your federal tax filings and official correspondence with the IRS.

Both numbers serve as unique identifiers for your organization and must be entered accurately on your annual report.

Principal address and contact info

Your filing must include current information about:

• Principal office address: The physical street address where your nonprofit conducts business (P.O. boxes are typically not accepted)
• Mailing address: Where official correspondence should be sent (can be a P.O. box)
• Phone number: A working contact number for your organization
• Email address: An official organizational email that is regularly monitored

Additionally, you’ll need to provide information about your registered agent—the person or entity authorized to receive legal documents on behalf of your nonprofit. This includes their name, physical Mississippi address (not a P.O. box), and contact information. When registered agent information changes throughout the year, we handle these update filings as part of our corporate filing services to ensure your organization maintains accurate state records.

Officers and directors list

The annual report requires comprehensive information about your leadership team:

• Full legal names of all directors
• Complete mailing addresses for each individual
• Titles/positions held within the organization
• Terms of service (start and end dates)
• Contact information

Furthermore, most nonprofits need to identify key officers including president, secretary, and treasurer. Make sure this information reflects your current leadership structure, as outdated information can create legal complications.

Nonprofit purpose and NAICS codes

You may be asked to provide a concise description of your nonprofit’s purpose and to select a NAICS code that best describes your organization’s primary activities.

Public funds disclosure (if applicable)

Organizations receiving government funding face additional reporting requirements. The annual report requires disclosure of whether your organization received public funds from a governmental entity during the reporting period, as required by Mississippi law.

Ensuring you have all this information organized before beginning the filing process not only saves time but also helps avoid errors that could jeopardize your nonprofit’s standing with the state.

How to File Your Annual Report and Charity Renewal

Completing your nonprofit annual filing requirements involves navigating two separate processes through Mississippi’s Secretary of State website. Here’s how to submit both required filings efficiently and accurately.

Filing the annual report online

The annual report must be submitted exclusively through the Mississippi Secretary of State’s online portal. To complete your filing:

1. Visit the Business Services section of the Secretary of State’s website (sos.ms.gov)
2. Create an account or log in with your existing credentials
3. Select “File an Annual Report” from the Business Filings menu
4. Enter your Mississippi business ID number when prompted
5. Review the pre-populated information for accuracy
6. Update any outdated information
7. Submit your completed report

Importantly, there is no filing fee for the nonprofit annual report. The online system will display your organization’s information based on previous filings, requiring you to verify or update details as needed. Once submitted, you’ll receive electronic confirmation of your successful filing.

Where to file the charity renewal

The charity renewal process operates through an entirely separate system from the annual report. This filing carries a $50.00 fee.

To submit your charity renewal:

First, access the Charities Division portal at the Mississippi Secretary of State website (sos.ms.gov). You’ll need your organization’s EIN or registration number along with current officer information.

The renewal requires signatures from two different officers—typically the President and Chief Fiscal Officer/Treasurer. The online system sends electronic signature requests to each officer’s email address, which expire after ten days if not completed.

After collecting both signatures, you’ll need to upload supporting documents, including your IRS Form 990 and financial statements as applicable. The system then allows payment by credit card or e-check to complete your submission.

Amending registered agent or officer info

Throughout the year, you may need to update your registered agent or officer information outside of the annual filing period. The process requires:

1. Log into the Secretary of State’s online filing portal
2. Select “File an Amendment for an Existing Business”
3. Enter your organization’s business ID
4. Select the appropriate section to edit (registered agent or officers)
5. Enter the updated information
6. Submit the amendment with any applicable filing fee

If you need to correct registered agent information, note that updates are filed as a separate amendment rather than through the annual report form.

Maintaining current contact information is essential; otherwise, your organization risks missing critical communications from state agencies. We help nonprofits organize filing details, track deadlines, and manage agency correspondence to ensure nothing falls through the cracks.

Penalties and What Happens If You Don’t File

Failing to meet your nonprofit annual filing requirements comes with serious consequences in Mississippi. Let’s examine what happens if you miss these crucial deadlines.

Administrative dissolution explained

The Secretary of State has authority to administratively dissolve nonprofits that neglect their filing duties. This dissolution means your organization legally ceases to exist as a corporate entity, losing limited liability protection and tax-exempt status. Once dissolved, your organization cannot legally conduct business, apply for grants, or enter into contracts.

Administrative dissolution represents more than just a paperwork problem. It fundamentally alters your organization’s legal standing and ability to operate. The dissolution affects contracts with vendors, employment relationships, insurance coverage, and your ability to receive donations or grants. Banks may freeze accounts, and board members could face personal liability for organizational debts.

Correction window and notices

The state provides an opportunity to correct filing deficiencies before taking dissolution action. You will receive a notice of pending dissolution before final action is taken. This notification will be sent to your registered agent’s address, highlighting yet again why maintaining current contact information remains essential.

Upon receiving this notice, you must immediately file the required reports to prevent dissolution. Missing this correction window results in automatic dissolution proceedings.

Reinstatement process and fees

Should your nonprofit face administrative dissolution, reinstatement becomes possible through an additional process. You will need to:

• Submit all missing annual reports and charity renewals
• File a reinstatement application with the Secretary of State
• Pay required fees, which may include penalties
• Demonstrate that the organization has maintained its nonprofit purpose
• Update all required information to current standards

The reinstatement process can take several weeks or months to complete, during which time your organization cannot legally operate. Additionally, reinstatement fees typically exceed the cost of timely filing, making compliance the more economical choice.

Some complications from dissolution may persist even after reinstatement. Third parties may have relied on the dissolution, contracts may have been terminated, and you may need to re-establish banking relationships and insurance coverage.

Conclusion

Staying compliant with Mississippi’s nonprofit filing requirements demands attention to detail and careful calendar management. The introduction of House Bill 1344 has added another layer to your annual compliance responsibilities, but understanding these requirements protects your organization’s legal standing and operational capacity.

Remember that your organization must complete both the new annual report (due between January 1 and May 15) and, if applicable, your charity renewal filing based on your fiscal year end. For organizations operating in multiple states, we help monitor varying renewal dates, reporting schedules, and jurisdiction-specific rules to ensure comprehensive compliance.

Gathering all necessary information beforehand saves significant time during the filing process. This includes your Business ID, EIN, current address details, officer information, and public funds disclosure. Additionally, keeping your registered agent information updated throughout the year ensures you receive critical communications from state agencies.

The consequences of missed filings can be severe. Administrative dissolution effectively ends your nonprofit’s legal existence, stripping away limited liability protection and tax-exempt status. Creating a compliance calendar with reminders well before deadlines helps protect your organization’s standing. For nonprofits managing annual filing deadlines across multiple jurisdictions, we provide support in organizing filing details, tracking deadlines, and ensuring timely submission of required documents.

These requirements exist not just as bureaucratic hurdles but as mechanisms for transparency and accountability. Though they require effort, timely filings demonstrate your commitment to proper governance and maintain your ability to pursue your mission uninterrupted.

Your nonprofit serves an important purpose in Mississippi. Treating these annual filing requirements as priorities rather than afterthoughts ensures your organization continues making a difference for years to come.

Frequently Asked Questions