Written by Maura McDevitt, BMSS Member
A deadline is approaching on May 15, 2025 for all nonprofit corporations in Mississippi. This is a deadline that many nonprofit corporations have not previously faced, as this new law includes all churches registered as nonprofit corporations in Mississippi in the filing requirement. There are no extensions for this deadline and the penalty for failure to file can be steep – administrative dissolution.
All nonprofits who solicit contributions in the State of Mississippi are accustomed to filing an annual charitable solicitation renewal report by the 15th day of the fifth month after its year end (May 15) for all December 31 year-end corporations. This report is filed on the Secretary of State’s website under the “Charities” section. There is an option to request a six-month extension by the original due date.
This annual report requirement applies to all nonprofit corporations registered with the Mississippi Secretary of State’s Office and is separate from the annual charity registration filing. All nonprofit corporations soliciting charitable donations will now have two reports to file each year.
The new annual report filing, which is a result of a new law effective July 1, 2024, will be made under the “Business Services & Regulations” section of the Secretary of State’s website – https://www.sos.ms.gov/ – under “Annual Reports – File a Non-Profit Annual Report (Non-Profits). The deadline is May 15, regardless of the nonprofit corporation’s year end, with no extensions. The window to file each year is open from January 1 to May 15.
Be prepared to provide the following information:
- Business ID – you can search the website for this. This is different from an EIN.
- Business email and phone number
- Federal Tax ID
- There is a question that asks, “Does the nonprofit have members?”
According to a source at the Secretary of State’s office, this is asking if you have officers of the corporation. - Nonprofit purpose as listed on the 501(c)(3) application
- NAICS codes – there is a search feature on the site
- Principal address of the business
- Registered agent information – this is greyed out. If the agent information listed is incorrect, you have to file an amendment to update, which is on the main screen for Business Services “Amendment Filings – File an Amendment for an Existing Business”. There is a $10 fee for filing an amendment.
- All Officers and Directors information needs to be added.
Don’t wait until the last minute to file this new report! If you have any questions, please contact our Ridgeland, MS office at (601) 948-2924 or visit our website for contact information.