Does a Missouri Nonprofit Need an Audit?
Missouri's Attorney General states on its annual report form that most charitable organizations must register before soliciting, but organizations that are 501(c)(3), (7) or (8) are exempt from registration with the Attorney General. The form does not ask for audited financial statements. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Missouri nonprofit need an audit?
Missouri's Attorney General states on its annual report form that most charitable organizations must register before soliciting, but organizations that are 501(c)(3), (7) or (8) are exempt from registration with the Attorney General. The form does not ask for audited financial statements. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State charity registration | Charitable organizations soliciting in Missouri that are not 501(c)(3), (7) or (8) organizations | Most charitable organizations are required to register before soliciting for donations. An organization that answers 501(c)(3), (7) or (8) as its tax exempt status is exempt from registration with the Attorney General and should not complete or submit the form or pay filing fees. Other organizations complete the annual report form required by section 407.462 RSMo (sections 407.450 through 407.478 RSMo). The form asks for the total funds solicited or collected in the last fiscal year and the percentage spent on fundraising; it does not ask for audited financial statements. | — | Missouri Attorney General — Charitable Organization Annual Report Form (modified August 2025) | Last verified: 2026-11-15 |
Who enforces this in Missouri?
The first rule in the table comes from Missouri Attorney General — Charitable Organization Annual Report Form (modified August 2025). Check that source for the Missouri office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Missouri nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Missouri nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Missouri nonprofit need an audit?
Missouri's Attorney General states on its annual report form that most charitable organizations must register before soliciting, but organizations that are 501(c)(3), (7) or (8) are exempt from registration with the Attorney General. The form does not ask for audited financial statements. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.