Mississippi Charity Registration and Nonprofit Compliance

Mississippi places charitable solicitation under the Mississippi Charities Act, Mississippi Code sections 79-11-501 through 79-11-529, with oversight from the Secretary of State’s Charities Division. Churches, ministries, and community nonprofits that reach donors in Mississippi benefit from a clear view of how this framework connects with online giving, mailed appeals, and events.

Donor Solicitation in Mississippi

Registration expectations

Before asking Mississippi residents for contributions, most charitable organizations file a registration with the Secretary of State and keep that registration current each year. The Charities Division expects registration when an organization holds itself out as charitable and solicits support from the public, even if staff and board members live in other states.

The statute defines “solicitation” broadly, covering direct or indirect requests for money, property, or anything of value on the representation that funds support a charitable purpose or charitable organization. Appeals through letters, phone calls, email, social media, and personal conversations all fall under this definition, along with many grant requests and sponsorship proposals.

Mississippi offers exemptions for some organizations, including certain small nonprofits receiving less than twenty five thousand dollars in contributions per year, several categories of educational and fraternal organizations, and religious institutions. Many exempt organizations still submit a Notice of Exemption form so the Charities Division has a current record, which helps avoid questions when donors, foundations, or platforms check the state database.

Registered charities renew by filing forms prescribed by the Secretary of State and paying a renewal fee, currently fifty dollars, on or before the fifteenth day of the fifth month after the close of the organization’s taxable year. Leadership teams often track this date alongside Form 990 deadlines to keep filings aligned.

Violations of the Mississippi Charities Act bring enforcement from the Secretary of State, and serious misconduct can lead to criminal charges with fines and potential jail exposure. Boards that address registration early reduce risk from complaints by donors, staff, or counterparties.

Professional fundraisers and outside campaigns

Professional fundraisers and fundraising counsel register with the Secretary of State and pay a registration fee before working on Mississippi campaigns. Contracts with those vendors must be on file, and professional fundraisers file solicitation campaign notices and financial summaries that describe how revenue and expenses flow between the vendor and the charity. Churches and ministries that partner with outside callers, mail houses with percentage-based compensation, or online giving platforms with fundraising services gain value from a review of these rules before launch.

Online giving and digital outreach

Donation pages, recurring gift forms, email sequences, text outreach, and social media promotions directed toward Mississippi residents contribute to the solicitation picture. Once reports show a pattern of Mississippi addresses or campaigns target Mississippi users by geography, Mississippi regulators expect either registration or a documented exemption under the Charities Act. National organizations that previously focused on another region often see Mississippi appear in donor lists once online campaigns expand.

Events and campaigns in Mississippi

Banquets, concerts, conferences, golf tournaments, and similar events held in Mississippi often blend ticket sales, sponsorships, and live appeals to attendees. Revenue from these efforts counts as contributions for registration and reporting purposes, and many events involve multiple entities such as local churches, statewide ministries, and national partners.

The Department of Revenue treats many charitable fundraising events differently from ordinary commercial activity. Admissions charges for public events sponsored by nonprofit civic, fraternal, educational, religious, or charitable organizations receive a sales tax exemption on gross income from admissions, while purchases for the event and sales of merchandise at the event follow general sales and use tax rules unless a specific exemption applies. Executive directors and development staff often ask for a simple chart that separates admissions, sponsorships, and sales revenue under Mississippi guidance before the next large event cycle.

Tax Topics for Mississippi Nonprofits

Income tax

Federal recognition under Internal Revenue Code section 501(c)(3) usually drives corporate income tax treatment in Mississippi. Nonprofit corporations register with the Mississippi Department of Revenue and, in many cases, qualify for relief from state income and franchise tax on mission related income once recognition steps finish. New revenue streams, such as recurring rentals, advertising, or joint ventures with for profit partners, still raise unrelated business income questions that leadership teams need to address with both federal and state perspectives in view.

Sales and use tax

The sales tax exemption structure in Mississippi includes specific provisions for nonprofit entities but does not grant an automatic exemption for every purchase by every charity. Department of Revenue guidance notes that an exemption must appear in statute, and a separate sales tax exemption guide for Mississippi nonprofits describes limited and targeted exemptions for certain categories of organizations and transactions.

A separate bulletin for churches explains that churches in Mississippi receive sales tax exemption on purchases of electricity, gas, fuel, and water used on property used primarily for religious or educational purposes when the church provides a utility exemption affidavit, while no general use tax exemption exists for churches apart from specific statutory provisions. Many ministries and schools in Mississippi adjust utility arrangements and budgeting once this rule becomes clear.

Property tax

Ad valorem property tax exemptions in Mississippi rest on Mississippi Code section 27-31-1 and related sections, which list property belonging to religious, charitable, scientific, and educational organizations and used exclusively for nonprofit purposes among exempt categories. Colleges, universities, and schools also receive specific treatment, often subject to acreage limits and conditions on use.

Local assessors evaluate ownership and use in each county. Mixed use property that combines sanctuary or classroom space with commercial leases, investment holdings, or unrelated business lines receives closer review, and exempt status can narrow when revenue from nonexempt activity grows. Boards in Mississippi often seek a statewide view of property holdings so corporate structures, leases, and exemptions work together instead of at cross purposes.

Entity Types with Special Questions in Mississippi

Churches and religious nonprofits

Regulations under the Mississippi Charities Act include a specific definition of “religious institution” for exemption analysis, covering churches, denominational bodies, and worship congregations that meet defined criteria. Many churches and ministries receive relief from Charities Division registration when activity fits that definition and contributions remain within congregational life, yet online giving, broad media outreach, and separate charitable corporations often shift the analysis.

Property tax, sales tax on utilities, and occasional fundraising events add layers beyond registration. Religious organizations frequently ask for Mississippi specific guidance on parsonages, family life centers, schools, and joint use arrangements with outside groups, since each property type interacts with exemption rules in slightly different ways.

Hospitals and health organizations

Nonprofit hospitals, health systems, and community clinics in Mississippi depend on charitable status for both fundraising and property tax relief. Property used for hospital and clinical services often qualifies as charitable under Mississippi property tax provisions, while separate foundations that raise funds for capital projects and community benefit programs fall under the charitable solicitation framework with their own registration and reporting duties. Multi entity health systems usually need an integrated Mississippi compliance plan that connects entities, licenses, and exemptions.

Educational institutions

Independent schools, colleges, universities, and related foundations receive specific recognition in Mississippi property tax statutes, along with exemption language for foundations that hold property and invest private support for qualifying institutions. At the same time, development offices, booster organizations, and alumni associations that solicit support from Mississippi residents often register under the Charities Act and keep up with Secretary of State renewals.

Next Steps

Mississippi rules on charitable registration, sales and use tax, and property tax shape how churches, ministries, schools, and charities approach donors, events, and facilities in the state. Leadership teams gain practical value from a focused review before a new online campaign, regional event, or property project moves forward.

Use the consultation form below to describe your Mississippi connections, including donors, events, outside fundraising partners, and property. Our team will follow up to schedule a private consultation tailored to your board, executive staff, or leadership group for this state.