Free Resources for Missouri Churches

Many Missouri face legal issues. These checklists, forms, and links to other free materials can help you familiarize yourself important issues, in one convenient location. 

Of course, these free resources are not legal advice; if you want advice specific to your congregation, please contact us.  

#MISSOURI FORMS

* [Benevolent Corporation Statutes, RSMo Chapter 352](http://www.moga.mo.gov/statutes/c352.htm).
* [Nonprofit Corporation Act, RSMo. Chapter 355](http://www.moga.mo.gov/statutes/c355.htm)
* [Articles for a Missouri Domestic Nonprofit (under Chapter 355) and Instruction Sheet.](http://www.sos.mo.gov/forms/corp/corp52.pdf) 
* [Change of Registered Agent for Not for Profit corporation](http://www.sos.mo.gov/forms/corp/corp59.pdf)

# IRS FORMS
* [Form 990: Return of Organization Exempt from Income Tax](http://www.irs.gov/pub/irs-pdf/f990.pdf)
* [Form 990 instructions](http://www.irs.gov/pub/irs-pdf/i990.pdf)
* [Form 1023: Application for Recognition of Exemption](http://www.irs.gov/pub/irs-pdf/f1023.pdf)
* [Instructions for Form 1023](http://www.irs.gov/pub/irs-pdf/f1023.pdf)
* [Form SS-4: Application for Employer Identification Number](http://www.irs.gov/pub/irs-pdf/fss4.pdf)
* [Instructions for Form SS-4](http://www.irs.gov/pub/irs-pdf/iss4.pdf)
* [Form 5768: Election/Revocation of Election By an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation](http://www.irs.gov/pub/irs-pdf/f5768.pdf)
* [Publication 557: Tax-Exempt Status for Your Organization](http://www.irs.gov/publications/p557/index.html)

# IRS Publications
* [Pub. 4220: Applying for 501(c)(3) Tax-Exempt Status](http://www.irs.gov/publications/p4220/index.html)
* [Pub. 4221-PC: Compliance Guide for 501(c)(3) Public Charities](http://www.irs.gov/pub/irs-pdf/p4221pc.pdf)
* [Pub. 4221-PF: Compliance Guide for 501(c)(3) Private Foundations](http://www.irs.gov/pub/irs-pdf/p4221pf.pdf)
* [Pub. 1828: Tax Guide for Churches and Religious Organizations](http://www.irs.gov/pub/irs-pdf/p1828.pdf)
* [Education, Propaganda, and the Methodology Test](
http://www.irs.gov/pub/irs-tege/eotopich97.pdf)

# Politics & Government 
* [2008 update on political activity by exempt organizations](http://www.irs.gov/pub/irs-tege/2008_paci_program_letter.pdf)
* [Private School Update (2000)](http://www.irs.gov/pub/irs-utl/topicn00.pdf)
* [IRS Revenue Ruling 2007-41](http://www.irs.gov/pub/irs-drop/rr-07-41.pdf)
* [IRS introduction to Unrelated Business Income](http://www.irs.gov/charities/article/0,,id=96104,00.html)