Minnesota Nonprofits State Tax Overview

- Updated May 05, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of Minnesota's registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the Minnesota state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

1. Registrations and Reinstatements of Charity Organizations for Minnesota

Minnesota Charitable Organization Initial Registration

To register a charitable organization with Minnesota, a soliciting charity must submit an Initial Registration form, including all of the documents that must be attached to the form. An annual report must be filed every year after registering by the charity.

The annual report should include all of the documents that must be attached to the report.

Form: Charitable Organization Initial Registration Form

If submitting these forms via mail, please include:

  • Charitable Organization Initial Registration Form.
  • A copy of the organization’s Articles of Incorporation.
  • A copy of the IRS letter notifying the organization of its tax-exempt status (if applicable). A full list of the organization’s board of directors, including names, addresses, and total compensation paid to each.
  • IRS Form 990, 990-EZ, 990-PF, or 990-N (plus all schedules and attachments) or financial statement (Section B of the registration form) for the organization’s most recent fiscal year-end.

Filing Fee: $25

Filing Method: Email

This form may be submitted via email and the fee may be paid electronically.

The form and all attachments should be emailed to charity.registration@ag.state.mn.us.

You may pay the $25 registration fee via credit card at www.ag.state.mn.us/Charity/CharFees.aspx

The email and attachments can be no larger than 25 MB. The subject line of the email must contain the organization’s name. If the materials you are submitting are more than 25 MB, submit the attachments in separate emails properly labeled in the subject line.

The document submitted must be in a PDF format and the name of the PDF must be proper and identifiable (e.g., Charity Initial Registration).

You will receive an automatically generated confirmation email. Receipt of the email confirms only that this Office received your submission and is not an attestation regarding the validity or completeness of the submitted materials.

Minnesota Charitable Organization Reinstatement

An entity can reinstate its existence by filing the current year’s renewal and paying the required fee if the entity has been dissolved by the Minnesota office for failure to file an annual report.

Filing Fee:

$25(if submitted by mail)

$45 for expedited service in-person and online filings

Mailing Address

FILE IN-PERSON OR MAIL TO:

Minnesota Secretary of State - Business Services
Retirement Systems of Minnesota Building
60 Empire Drive, Suite 100
St Paul, MN 55103

2. Annual Reports and Filings for Nonprofits in Minnesota

Minnesota Charitable Organization Annual Report Form

A charitable organization registered to receive or donate contributions in Minnesota are required to file an annual report with the Minnesota Attorney General’s Office.

Due Date: An organization’s annual report must be postmarked by the 15th day of the seventh month after its fiscal year-end. If the due date falls on a Saturday, Sunday, or federal holiday, the report must be postmarked by the next business day.

If the forms are submitted via mail, please include:

  • Charitable Organization Annual Report Form.
  • Any IRS Form 990, 990-EZ, 990-PF, or 990-N filed by the organization along with all its schedules and attachments.
  • IRS Form 990-T (if the organization files one).
  • A full list of the organization’s board of directors, including names, addresses, and total compensation paid to each.
  • An audit prepared according to the generally accepted accounting principles by an independent CPA or LPA if the organization has a total revenue of more than $750,000. The value of donated food to a nonprofit food shelf may be excluded from the total revenue if the food is donated for subsequent distribution at no charge and is not resold.

Form: CHARITABLE ORGANIZATION ANNUAL REPORT FORM

Filing Fee: $25

Filing Method: Email

This form may be submitted via email and the fee may be paid electronically.

The form and all attachments should be emailed to charity.registration@ag.state.mn.us.

You may pay the $25 registration fee via credit card at www.ag.state.mn.us/Charity/CharFees.aspx

The email and attachments can be no larger than 25 MB. The subject line of the email must contain the organization’s name. If the materials you are submitting are more than 25 MB, submit the attachments in separate emails properly labeled in the subject line.

The document submitted must be in a PDF format and the name of the PDF must be proper and identifiable (e.g., Charity Initial Registration).

You will receive an automatically generated confirmation email. Receipt of the email confirms only that this Office received your submission and is not an attestation regarding the validity or completeness of the submitted materials.

Extension: An organization may request a four-month extension. Extension requests must be submitted on or before the due date.

Late fees or Penalties: If an organization fails to file its annual report or request an extension by the due date, a $50 late fee is assessed.

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
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