Mississippi
Overall Free to Give Index 3.93/10
Rank 40th
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 3.93 40th
Broad Policy Environment 4.11 32nd
Nonprofit Freedom 3.67 43rd
Donor Confidence 4.00 35th

Highlights

  • Poor broad policy environment: Mississippi ranks 32nd in the Broad Policy Environment, reflecting weaker tax competitiveness and low levels of economic freedom.
  • Heavy registration and reporting burdens: Mississippi ranks 43rd in Nonprofit Freedom, as charities face mandatory registration, annual renewal requirements, multiple fees, and substantial contractor-related reporting obligations. They also have an audit requirement.
  • Weak donor confidence: Mississippi ranks 35th in this category, offering no donor standing, very weak UPMIFA protections, and a regulatory environment that can be unpredictable.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 3.00
1B. Tax Competitiveness (rescaled 0 to 10) 3.65
1C. EFNA (0 to 10) 5.69

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $50.00
Minimum Registration Fee $50.00
Top Incorporation Fee $50.00
Minimum Incorporation Fee $50.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $50.00
Minimum Annual Fee $50.00
Requires Additional Corporate Filings Yes
Other Fees $0.00
Tiered Fee Structure No
Overlapping Regulators Yes

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $250.00
Paid Solicitor Renewal Fee $250.00
Surety Bond for Professional Fundraisers $10,000.00
Must Paid Solicitors Required to Report to the State in Order to Start Fundraising? Yes
Fundraising Consultant Registration Required Yes
Annual Financial Reporting by Commercial Fundraisers Required Yes
Must File Contracts Between Charities and Commercial Fundraisers Yes
Individual solicitors employed by professional fundraisers must register separately? Yes

2D. General Audit threshold (revenue)

General Audit threshold (revenue) $750,000.00

3. Donor Confidence

3A. State has Never Introduced Disclosure No
3B. State has Privacy Law Yes
3C. State gives Donors Standing No
3D. State has UPMIFA Protections Yes (very weak)
3E. Donations are Generally Deductible Yes
3F. General Sales Tax Exemption No
3G. State has Never Proposed DAF Restrictions Yes
3H. New Regulations Require Legislative Approval No