How to become an SGO in Mississippi
Mississippi is in the federal scholarship tax credit for 2027 but hasn't opened its application yet. Its list is due to the IRS by February 15, 2027, and it has to include every qualifying nonprofit that applies. Steps 1 to 5 below can be done now. If your nonprofit is incorporated in another state, Mississippi's fees to get listed come to $150 before any application fee.
Deadline
Not open yet
Pending 1023 OK?
Not published yet
Application fee
Not published yet
State fees from out of state
$150, then $50/yr
How to apply in Mississippi
No application yet. The governor's office said it will designate Mississippi's eligible SGOs; no form or deadline has been published.
What it costs in Mississippi
For a nonprofit incorporated in another state. If you’re incorporated in Mississippi, skip the registration line: your articles already cover it.
| What | Paid to | Once | Each year |
|---|---|---|---|
| Mississippi SGO application | Office of the Governor | Not published | |
| Application for Certificate of Authority (F0002)Registers your nonprofit to do business in Mississippi | Mississippi Secretary of State | $100 | |
| Nonprofit annual reportFree, due May 15 | Mississippi Secretary of State | $0 | |
| Charitable organization registrationExempt while you raise $25,000 or less a year with unpaid fundraisers, but you still file a notice of exemption | Mississippi Secretary of State | $50 | $50 |
| Registered agentOnly if you have no Mississippi address of your own. Commercial agents’ published prices. | A registered agent company | $100 to $160 | |
| Mississippi state fees | $150 | $50 | |
The same wherever you apply: $600 to the IRS for Form 1023 ($275 for the EZ version, if you expect $50,000 a year or less in receipts), and a yearly audit once you’re listed, which Treasury estimates at about $10,000 at $500,000 or less in receipts and $30,000 above. Every state’s fees →
Fees checked October 20, 2026.
Your checklist for Mississippi
Steps 1 to 5 are the same in every state, and you can do them now. Step 6 is Mississippi’s application. Tick them off as you go; this browser remembers.
0 of 7 done · saved in this browser
Track it with an account in the free SGO Builder →1.Be a 501(c)(3) public charity
The IRS has to recognize you as a 501(c)(3), and you can't be a private foundation. Mississippi hasn't said whether it takes nonprofits whose Form 1023 is still pending. If it does, it has to take every pending applicant that asks. Under Treasury's temporary regulations, a state can list a nonprofit whose Form 1023 is still pending only if the exemption, once granted, takes effect by January 1 of the list year. For 2027, that means the nonprofit has to be incorporated by December 31, 2026. (An exemption reaches back to the date you incorporated if you file Form 1023 within 27 months.)
2.Register in Mississippi
Treasury's rules count you as "located in" Mississippi if you're authorized to do business there and follow its charity laws. You don't need an office or staff there. If you're incorporated in another state, you register with the Mississippi Secretary of State ($100) and for charitable solicitation with the same office ($50). You'll also need a registered agent with a Mississippi address.
3.Open a separate bank account for Mississippi
Gifts for the credit go into an account that holds nothing else. If you're on more than one state's list, you keep one account per state and donors pick the state.
4.Put the §25F rules in your bylaws and policies
A new nonprofit has no track record, so the state reads its documents, and a promise to "follow the law" isn't enough. They have to require each rule: at least 90% of your income goes to scholarships, scholarships go to at least 10 students who aren't all at the same school, you verify household income, past recipients come first and then their siblings, no donor can earmark a gift for a particular student, and no scholarships go to insiders.
5.Register in the IRS SGO portal when it opens
Treasury asks every SGO to register in the IRS portal, ideally before a state lists it. The portal gives you the donor-number format your receipts use. It hasn't opened yet.
6.Apply when Mississippi opens its application
No application yet. The governor's office said it will designate Mississippi's eligible SGOs; no form or deadline has been published.
7.After you're listed
Send each donor a written acknowledgment by January 31 and report the gifts to the IRS by February 28. Under Treasury's proposed regulations, which you can rely on for 2027, you also file a yearly certification and report (with a copy to every state that lists you), get a yearly audit, and spend at least 90% of each year's income on scholarships by the end of the next year.
Where Mississippi is in the process
Jan 19, 2026 · Governor's office to designate SGOs
Feb 15, 2027 · Federal deadline for 2027 state lists (expected)
Without a list, no organization in the state qualifies for 2027
Sources
Questions about getting listed in Mississippi
How do I become an SGO in Mississippi?
Be a 501(c)(3) public charity, register to do business in Mississippi and follow its charity laws, open a separate bank account for Mississippi's gifts, and put the §25F rules in your bylaws and written policies, then apply when Mississippi opens its application. It hasn't yet.
How much does it cost to become an SGO in Mississippi?
A nonprofit incorporated in another state pays $100 to register in Mississippi and $50 to register for charitable solicitation. That's $150 before any application fee, then about $50 a year. Add a registered agent with a Mississippi address if you don't have one (about $100 to $160 a year). The IRS charges $600 for Form 1023 wherever you apply.
What is Mississippi's deadline for the 2027 SGO list?
Mississippi hasn't published its own deadline yet. Every state's 2027 list is due to the IRS by February 15, 2027, and a state can't add anyone to its 2027 list after that. A gift made in December 2027 earns the credit only if the nonprofit made the 2027 list.
Can a nonprofit from another state get on Mississippi's list?
Yes. Under Treasury's temporary regulations, you're located in Mississippi if you're authorized to do business there and follow its charity laws. You don't need an office or staff in Mississippi, and Mississippi has to list every qualifying nonprofit located there that asks. Scholarships from your Mississippi account go to students who live in Mississippi.
Can we apply in Mississippi while our 501(c)(3) application is pending?
Mississippi hasn't said whether it takes nonprofits whose Form 1023 is still pending. If it does, it has to take every pending applicant that asks. Under Treasury's temporary regulations, a state can list a nonprofit whose Form 1023 is still pending only if the exemption, once granted, takes effect by January 1 of the list year. For 2027, that means the nonprofit has to be incorporated by December 31, 2026. (An exemption reaches back to the date you incorporated if you file Form 1023 within 27 months.)
Get EFTC updates in your inbox
Stay updated on opt-in votes, guidance, and deadlines as the January 2027 launch approaches.