Out of 51 U.S. jurisdictions, Missouri ranks #15 overall for its friendliness towards faith-based nonprofit organizations. Missouri has several laws that facilitate the contributions of faith-based nonprofits, including an automatic exemption from state corporate income tax for religious organizations that have 501(c)(3) status. Additionally, Missouri has broad exemptions from state sales taxes upon application and no audit requirements. Missouri, however, has some policies that are burdensome to faith-based nonprofits operating in the state, such as a broad Blaine Amendment and a lack of protections for religious exercise during a state of emergency.
The Missouri Constitution follows in lockstep with the federal constitution’s protections, meeting but not exceeding the required minimum protections of the First Amendment (as currently interpreted by the US Supreme Court).
Missouri has enacted a RFRA that protects the religious free exercise of all individuals and entities by requiring government burdens on religious exercise to satisfy strict scrutiny. Since the RFRA is a statute rather than a state constitutional provision, Missouri does not receive the highest score for this factor.
Missouri’s nondiscrimination laws generally restrict religious freedom for religious organizations that offer public programming and facilities but provide accommodations or exemptions for most religious organizations.
The Missouri Constitution contains a Blaine Amendment that broadly restricts faith-based organizations’ freedom to participate in public benefit programs on the same terms as similarly situated secular institutions. Current U.S. Supreme Court precedent has rendered this language ineffective in many cases, but it could become effective in the future if Court precedent changes.
Missouri nonprofit corporation law does not have any law deferring to religious beliefs and structures in governance matters and does not have any special provisions specific to the internal governance or operations of religious organizations.
Missouri law permits a director, in the fulfillment of the director’s fiduciary duties, to rely on the opinion of individuals who can reasonably be assumed to have expertise on a certain matter, but only expressly allows a director of organizations such as churches to rely on guidance from religious figures within his or her faith tradition.
Missouri imposes a sales and use tax on religious organizations’ sales but generally provides a broad and comprehensive, entity-based tax exemption for 501(c)(3) religious organizations’ sales upon application.
Missouri imposes a sales and use tax on religious organizations’ purchases but generally provides a broad and comprehensive, entity-based tax exemption for 501(c)(3) religious organizations’ purchases upon application.
Missouri imposes property tax but, upon application, generally provides an exemption to religious organizations for property used for religious and/or charitable purposes.
