Missouri Revised Statutes

Mo. Rev. Stat. § 143.321 (2026)

Exempt associations, trusts, and organizations

✓ current as of May 2026

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143.321. Exempt associations, trusts, and organizations. — A trust or other unincorporated organization which by reason of its purposes and activities is exempt from federal income tax shall be exempt from the tax imposed by sections 143.011 to 143.996. The preceding sentence shall not apply to unrelated business taxable income and other income on which Chapter 1 of the Internal Revenue Code imposes the federal income tax or any other tax measured by income.

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(L. 1972 S.B. 549)

Effective 1-1-73, see § 143.109

Notes of Decisions

Cited in 1 case, 1987–1987 · leading case: Farmers' & Laborers' Co-Operative Ins. Ass'n v. Dir. of Revenue, 742 S.W.2d 141 (Mo. 1987).

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Farmers' & Laborers' Co-Operative Ins. Ass'n v. Dir. of Revenue, 742 S.W.2d 141 (Mo. 1987). · cites it 3× “1972 in 1973, effective January 1, 1973, replaced by section 143.321, RSMo 1978. Appellant did not file a Missouri corporate income tax return but did pay a tax to the federal government for the 1981 tax year as computed by the I.”

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