Missouri § 143.321 Exempt associations, trusts, and organizations.

Missouri Statutes

§ 143.321 — Exempt associations, trusts, and organizations.

Missouri § 143.321

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.321 (Exempt associations, trusts, and organizations.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 143.321 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.